Sure, here is the translated heading: "Capital Gains: Kamala Harris' New Tax Plans

Vice President Kamala Harris has further detailed her economic policy ideas and proposed on Wednesday to increase the capital gains tax for individuals earning over one million dollars annually to 28%. This more moderate increase is below the rate proposed by President Joe Biden. Currently, the capital gains tax rate is 20%. Biden has proposed an increase to 39.6% for top earners, in addition to a 3.8% investment tax, which is set to rise to 5%, resulting in a total tax burden of 44.6%. Harris has not explicitly commented on the investment tax, but according to reports from the Wall Street Journal, she supports an increase in line with Biden's guidelines. Under her proposal, this would result in a maximum tax burden of 33%, which is more than 10 points below the maximum tax burden proposed by Biden. Harris argues that her proposal strikes a balance between investment incentives and a fair tax burden for wealthy investors. "While ensuring that the wealthy and large corporations pay their fair share, we will tax capital gains in a way that rewards investments in America's innovators, founders, and small businesses," Harris said at a campaign event in Portsmouth, New Hampshire. Furthermore, Harris advocated for broader support for small businesses and entrepreneurs. She plans to increase the small business tax deduction from $5,000 to $50,000 and introduce a standard deduction that can be used by all small firms. Harris set the goal of creating 25 million new small businesses in her first term, surpassing the record of 19 million achieved under Biden. "As President, one of my top priorities will be to strengthen America's small businesses," she emphasized.