For example, Mr. Biden projects raising less than $2 trillion over a decade from all of his corporate tax increases combined. Ms. Warren forecasts she can raise more than $2 trillion solely by cracking down on companies that underpay their American tax liability.

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Mr. Biden “is committed to being transparent with the American people about the smart and effective ways he’d pay for the bold changes he’s proposing,” said his policy director, Stef Feldman. “He believes that being forthright with voters about how plans would be financed is critical to building the public support necessary to beat Donald Trump, help more Democrats win up and down the ballot, and then pass legislation through Congress.”

Some high-earners — those who make around $450,000 a year — would pay lower tax rates under Mr. Biden’s plan than they did during the Obama administration, when Mr. Biden was vice president. That is a deliberate choice by Mr. Biden: He proposes returning the top income tax bracket to 39.6 percent, after Mr. Trump’s 2017 tax law cut it to 37 percent.

But Mr. Biden would only subject individuals’ income above $510,000 to that top rate. Before the Trump tax cuts, the top rate started at just under $420,000 for individuals.

Mr. Biden would also repeal a limitation that the Trump tax law placed on the deduction of state and local taxes from federal taxes. The law capped the so-called SALT deduction at $10,000 for individuals or households, a change that raised taxes on some higher-earning taxpayers in high-tax and predominantly Democratic states like California, New York and New Jersey.

Corporations would also be subject to a lower rate under Mr. Biden’s plan than they were before the passage of Mr. Trump’s tax cuts. The 2017 cuts reduced the corporate rate to 21 percent from a high of 35 percent. Mr. Biden would raise it to 28 percent — the same rate Mr. Obama proposed in a tax overhaul plan he was unable to push through as president.

Mr. Biden would unambiguously raise taxes on millionaires, and not just by lifting the top rate. He would raise the tax rate on capital gains — the proceeds from the sale of a stock, vacation home or other investment asset — to 39.6 percent from 23.8 percent, for taxpayers earning more than $1 million a year. He would also limit those taxpayers’ itemized deductions and eliminate an inflation adjustment at death that reduces capital gains liabilities for wealthy heirs.