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Cruz would replace almost all federal taxes–and loopholes–with a single 16% VAT on business revenues and a 10% tax on personal income.
Taxes Both plans are likely to raise deficits.
Rubio would consolidate the current seven tax brackets to three, with top earners paying 35% and businesses 25%. He would also nix taxes on investments.
Cruz opposes any path to citizenship or legal status for immigrants in the U.S. illegally and would push to deport them through existing law-enforcement measures.
Immigration Both candidates promise to secure the border by building a wall, imposing new employment screening and hiring new border agents.
Rubio supports a long and difficult path to citizenship for immigrants in the country illegally and would delay revoking the legal work status for many undocumented minors.
Cruz opposes any military moves without Congress’s approval. He’s voted against arming Syrians to fight ISIS and does not want to put Americans on the ground. He wants to “carpet bomb” the enemy.
ISIS Both candidates use strong language to go after perhaps the biggest national-security threat facing the next President.
Rubio says the President doesn’t need approval from Congress to use the military against ISIS and supports sending arms to the Syrians. He also expects to send in some U.S. troops.
Cruz is considered one of the most disliked–and obstructionist–U.S. Senators by peers in both parties. He promises to break the “Washington cartel” of the professional political class.
Compromise Both candidates would face heavy opposition from Democrats in Congress as President.
Rubio has had success working across party lines, as he did on the failed Gang of Eight immigration bill and other pieces of legislation that originated in Democratic offices.
