(NewsNation) — Former President Donald Trump and Vice President Kamala Harris are laying out their economic agendas ahead of their first debate on Sep. 10. Both candidates say they want to boost the middle class but they have different ideas of what that looks like.

The economy is the number one issue for voters in every key swing state, as Americans feel the impacts of inflation and a high cost of living.

In a speech on Thursday, Trump promised tax cuts for businesses and the wealthy, major investments in energy independence and tariffs on all goods.

Harris has promised tax incentives for small businesses and entrepreneurs in a speech on Wednesday, along with earlier proposals to lower the cost of groceries and promote home ownership.

On the issue of taxation, Harris has pledged to increase taxes for big corporations and the wealthy in order to fund housing projects and tax breaks for parents. Trump has said he would cut taxes for big businesses and the wealthy and eliminate taxes on Social Security income and tips.

Trump claims his tax cuts would lead to 3% growth, despite not achieving that in his first term. Harris is focusing on infrastructure to drive economic growth, with a focus on housing.

When it comes to corporate tax rates, Trump wants to lower the rate from the current 21% to 15% while Harris wants to raise it to 28%.

Trump also proposed a commission led by billionaire Elon Musk to cut waste and government spending that he claims would “save trillions of dollars,” though that number is unlikely to be realistic.

“I will create a government efficiency commission tasked with conducting a complete financial and performance audit of the entire federal government and making recommendations for drastic reforms,” Trump said. “We need to do it. And Elon, because he’s not very busy, has agreed to head that task force.”

Meanwhile, Harris has taken a different approach in her messaging.

“Billionaires and big corporations must pay their fair share in taxes,” she said. “Here’s the thing. It’s just not right that those who can most afford it are often paying a lower tax rate than our teachers and our nurses and our firefighters. It’s just not right.”

One thing both candidates can agree on is they want to eliminate taxes on tips. It’s unclear exactly how they would pay for that and what impact it would have on the deficit.

Who wins in November will also matter when it comes to taxes, with Trump’s 2017 tax cuts set to expire next year, giving the winner an opportunity to rewrite much of the federal tax code.

When it comes to polling, Harris seems to be closing the gap that existed between Trump and President Joe Biden when he was still on the ticket. Harris is catching up, with 43% of voters saying she was best able to handle the economy and inflation, while Trump came in with 51%.

While Trump still leads in both of those areas, she is catching up. Americans have also seen lower gas prices recently, which could be good for Harris as well.

It also appears that voters aren’t holding her accountable for everything the Biden-Harris administration has done and instead are seeing her as her own person.