OBAMA PLAN: President Barack Obama would boost the rate on stock profits, known as capital gains, to 20 percent for higher earners and leave it at 15 percent for everyone else. On dividends, he would tax high earners' dividends as ordinary income, up to 39.6 percent for the wealthiest Americans.
ROMNEY RECIPE: For both capital gains and dividends, Mitt Romney wants to maintain the current 15 percent rate for wealthier people and eliminate the tax entirely for everyone else.
(Copyright 2012 by The Associated Press. All Rights Reserved.)