Other tax increases include a national gun tax of 25 percent, a 65 percent "death tax," which ATR notes she wouldn't have to pay because of the way she has arranged her finances. She wants to raise the current capital gains tax from 23.8 percent to 43.4 percent, which would harm investments and stifle capital creation. She would not lower the corporate tax rate, which Trump has pledged to do, even though the U.S. has one of the highest corporate tax rates in the world, which has driven many businesses overseas. And, like President Obama, she is an enemy of the coal industry, despite her claims to be friendly toward it in Sunday's debate. Her campaign chief, John Podesta, has left the door open to a carbon tax, saying ifCongress passes such a measure "we'll take a look at it."