McCain would maintain the Bush tax cuts on income and investment for all tax brackets, and he proposes other measures to lower individual tax bills -- including a drastic retrenchment on the estate tax. He also proposes banning taxes on e-commerce, cell phone calls, and text messages. Corporations would also see a big tax cut, plus credits designed to encourage investment and R&D, but he would also close special-interest loopholes and find other ways to expand the corporate tax base. Nearly three-quarters of taxpayers with small business income fall into the 25 percent tax bracket or lower, and most would end up with substantially more after-tax income under Obama's plan than under McCain's.