Senator Santorum vs. President Obama

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Rick Santorum presents a program of claimed simplification for the individual tax payer. So let’s check out how the Senator’s plan might affect our 20 year, $200,000 investment. Take a look at the footnotes on each column to see a brief explanation. Also feel free to too look at RickSantorumsDefenderoftheTaxpayerpage which outlines his taxation theory. Remember, the following numbers are just to help give you an idea of how a particular candidate’s plan could affect your investments. We have also put in the numbers which reflect the current tax scenario.
 
 
Candidate
Initial Investment
Tax on Gains
Amount @ year 20
Tax on Withdrawal
Net withdrawal
Estate Tax
Net Inheritance
Obama
$200,000
0%
$400,000
15%[1]
$340,000
0%[2]
$340,000
Santorum
$200,000
0%
$400,000
12%[3]
$352,000
0%
$352,000
 
In summary, Senator Santorum seeks to reduce, but not eliminate capital gains taxation, while eliminating the estate tax.
 


[1]This assumes that we are in the 28% tax bracket
[2]Estate taxes currently are only applied on the amount over $5,000,000
[3] One of the tricky parts here is that Santorum wishes to eliminate all but two tax brackets, 10% and 28%, and we do not know which of these two brackets our hypothetical investor might fall, or how their placement would affect their capital gains tax rate, if at all.