Though sparse on details, the broad outlines of what Vice President Kamala Harris and former President Trump want to do on taxes are clear — and they are very different.

Trump’s tax proposals are tilted to benefit wealthy Americans and large corporations. Under Harris, the bulk of personal gains would come to those with lower and lower-middle incomes, according to the Penn Wharton Budget Model.

“Harris has a more ‘coherent’ plan because she’s essentially got [President] Biden’s budget proposals, which are fairly scored, scrubbed and all that stuff,” said Douglas Holtz-Eakin, president of the conservative-leaning American Action Forum and former director of the nonpartisan Congressional Budget Office. “We know that agenda — enhance the child tax credit, raise the corporate rate, tax high-income people.”

Trump, he said, “has got a more tax cut orientation. He’s talked about a 15% corporate rate” — down from the current 21% — “and now he’s walking around and offering a handout at every rally on what he’s not going to tax next — tips, Social Security, overtime. It looks to me he’s just trying to match her on middle-class tax cuts.”