Photo by Tony Kurduk | The Star-Ledger

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By Brent Johnson and Samantha Marcus | NJ Advance Media for NJ.com

The candidates running to succeed Chris Christie as New Jersey's governor have all presented their plans for how to combat the state's notoriously high property taxes. But where do they stand on other taxes?

With the primary elections to determine who wins the Democratic and Republican nominations on Tuesday, here is a closer look at which taxes the 11 major-party contenders would raise and cut — as well as some of their other budget proposals.

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DEMOCRATS

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Bill Brennan

Brennan, an activist and retired Teaneck firefighter, wants to install a 10.97 percent tax rate on income over $750,000. He said the estimated revenue would be $700 million to $900 million.

“This proposed rate increase is subject to change in direct proportion to any tax cut bestowed upon millionaires from Washington," Brennan said. "Nothing trickles down, but a rising tide lifts all boats.”

Brennan also wants to reinstate the estate tax that Christie cut as part of the gas tax increase.

And Brennan wants to implement a CEO pay inequality surcharge. Corporations that currently pay their CEOs more than 100 times the median wage for their employees would face a 10 percent additional surcharge on their earnings.

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Jim Johnson

Johnson, a former U.S. Treasury official, would create new income tax brackets. He proposes to tax income between $700,000 and $1 million at 10.25 percent, and income over $1 million at 10.75 percent.

Johnson also said he would reverse the decision by state lawmakers and Christie to eliminate the estate tax. The previous exemption for estates below $675,000 was too low, but the elimination goes too far, he said. He’s unsure what the new appropriate level is.

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Raymond Lesniak

Lesniak, a state senator from Union County, wants to restore an expired surcharge on high-income New Jersey taxpayers. Former Gov. Jon Corzine’s millionaire’s tax levied 8 percent on income over $400,000; 10.25 percent on income over $500,000; and 10.75 percent on income over $1 million.

Lesniak also sponsored legislation to

enact combined reporting

for New Jersey to counteract businesses that operate across state lines and shift profits to states with lower or no corporate income taxes to lower their tax liability here. Progressive think tank New Jersey Policy Perspective has estimated the state could reap more than $200 million a year through closing this loophole.

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Phil Murphy

Murphy, a former U.S. ambassador to Germany, supports instituting a new millionaire’s tax.

Murphy’s spokesman, Derek Roseman, said the candidate also wants to revisit the estate tax cut but at a level that still spares middle-class families

In addition, Murphy favors embracing combined reporting. “It’s a matter of fairness and not allowing corporations to park their money in low-tax states when they’re doing business in New Jersey,” Roseman said.

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John Wisniewski

Wisniewski, a member of the state Assembly from Middlesex County, said his proposal to raise income taxes on top earners follows a New Jersey Policy Perspective recommendation to create new tax brackets to raise another $1.1 billion in tax revenue each year.

His plan reaches furthest down the income ladder, creating a new tax bracket at $250,000 to $500,000 at a rate of 7 percent. Income over $500,000 — currently taxed at 8.97 percent — would be bumped to 9 percent. Income between $1 million and $2.5 million would see a tax rate of 10 percent. And income above $2.5 million would be taxed at 11 percent.

Jon Whiten, vice president of NJPP, said this raises taxes on the top 5 percent of earners in New Jersey. And because of the federal tax deduction for state and local taxes, the actual cost to New Jerseyans would be about $674 million.

Wisniewski also wants to reverse the estate tax cut. “It’s obscene to shortchange the state that much money from 3,500 tax filers,” he said.

In addition, Wisniewski would restore the reduction in the sales tax that, like the estate tax, was part of a deal last summer to raise the gasoline tax and new revenue for the Transportation Trust Fund. The sales tax dropped from 7 percent to 6.875 percent on Jan. 1.

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Mark Zinna

Zinna, president of the Tenafly council, would gradually add a 2 percent surcharge on income over $1 million to raise about a half billion dollars annually for state coffers.

He also wants to return the estate tax to its former level while simultaneously reducing the gas tax by 23 cents per gallon.

And Zinna would introduce a carbon tax that would be used as dollar-for-dollar credits for companies that build renewable energy power facilities and smart grid infrastructure and to consumers who make renewable and efficient energy choices.

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REPUBLICANS

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Jack Ciattarelli

Ciattarelli, a member of the state Assembly from Somerset County, is calling for higher taxes on the state’s wealthy residents, but he stresses this would only be enacted as part of a complete tax overhaul. The top marginal rate is 8.97 percent on income over $500,000. He would install a new 9.5 percent levy on income between $750,000 and $1 million, and 10 percent levy on income over $1 million.

“My tax overhaul goes in as a complete package or it doesn’t go in at all,” Ciattarelli said of the plan, which also allows for capital loss carryover and accelerated depreciation.

Ciattarelli has also called for a three to five year phase out out of the inheritance tax, one half of the state’s death taxes. The estate tax is already on its way out.

In addition, Ciattarelli would phase out the corporation business tax over 10 years. He said he prefers this move to giving away tax credits to convince corporations to “move from one county to the next."

Meanwhile, Ciattarelli doesn’t want to tax gains from the sale of a primary or secondary home or a family-owned business.

And he wants to repeal the recent gas tax hike.

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Kim Guadagno

Guadagno, the state's lieutenant governor, vows not to raise any taxes.

“We are the most taxed state," she said. "People can’t do it anymore.”

Guadagno said she plans to audit the entire state government to spend less and lower taxes.

But despite campaigning against last year's gas tax increase, she said she does would not repeal the hike, partially because the money is already being spent. Plus, Guadagno said, she doesn’t expect the Democratic-contolled state Legislature to send her a bill repealing it.

“I don’t see the Legislature putting it on my desk," she said.

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Steven Rogers

Rogers, a member of the Nutley commission, vows not to raise any taxes.

“Any time an elected official has to raise taxes, they’re not doing their job,” he said.

Rogers also wants to repeal the gas tax hike and he advocates for a reduction in the income and sales tax.

“I want to give the people more purchasing power," he said.

Rogers said he has not yet put a price tag on his plans, but he said he would pay for it all with major cuts, such as eliminating the state Department of Education.

“I think there will be enough cuts to balance this out," he said. "The problem in New Jersey is we’re not spending smartly. We’re just spending.”

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Joseph Rullo

Rullo, a small-business owner from Ocean County, said he would repeal the gas tax increase and dissolve the state Transportation Trust Fund. He also wants to get rid of tolls.

Rullo said plans to pay for it all with at least $3 billion of dollars of cuts, including getting rid of unneeded government positions.

“I want to remove all the redundant supervisors," he said. People are sick and tired of watching people with books and pens watching as one person digs a hole.”

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Hirsh Singh

Singh, an engineer from Atlantic County, wants to repeal the gas tax increase and eliminate the gas tax entirely. He plans to pay for it by eliminating "waste, fraud, and abuse in government" and from getting new revenue by legalizing marijuana, adviser Mike Byrne said.

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Brent Johnson may be reached at bjohnson@njadvancemedia.com. Follow him on Twitter @johnsb01. Find NJ.com Politics on Facebook.

Samantha Marcus may be reached at smarcus@njadvancemedia.com. Follow her on Twitter @samanthamarcus. Find NJ.com Politics on Facebook.

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Illustration by Dean Rohrer, For The Star-Ledger