Clinton would raise taxes for wealthier Americans. Middle incomes would see very little change. The corporate tax wouldn't change. She would eliminate the carried interest loophole. The estate tax would increase from 40 percent to 45 percent. U.S. companies would have a more difficult time classifying themselves as foreign-owned to avoid U.S. taxation. Companies that leave the U.S. would pay an exit tax Child care expenses would be limited to 10 percent of a family's income