“I want to make sure the wealthy pay their fair share, which they have not been doing.”

“There has to be real tax reform, and the wealthiest and large corporations will pay when I’m president.”

“No business of any size — from a For- tune 500 to a mom-and-pop shop to a freelancer living job to job — will pay more than 15% of their business income in taxes.”

Ms. Clinton would like to expand Social Security for the lowest income brackets and have the highest income earners pay more, by raising the taxable income cap above $250,000 and looking at taxing other income, including investments and pensions. She also advocates credits for people who leave the workforce to act as family caregivers, and higher benefits for people when their spouse dies.

As a senator, she resisted Republican ideas to raise the retirement age, reduce cost-of-living adjustments and to offer private retirement accounts.

In the race for the Democratic nomination for president in 2008, Ms. Clinton, then-senator from New York, floated the idea of American Retirement Accounts for people without access to plans, but so far it has not come up in the current campaign.

Wants to add $1.1 trillion in new revenue over the next 10 years with more taxes from the highest earners and a higher medium-term (holdings of less than six years) capital gains rate, rising to between 27.8% and 47.4%. Most of the revenue would come from capping itemized deductions, the so-called Buffett rule that everyone making $1 million-plus pays at least 30%, and a 4% surtax on incomes of more than $5 million. She also would tax carried interest at ordinary income tax rates instead of capital gains.

Ms. Clinton supports President Barack Obama’s call to limit tax incentives for retirement savings of those in higher tax brackets and to cap retirement account balances at $3.4 million for tax purposes.

Supports the Department of Labor’s new fiduciary rule that requires investment advisers to act in the best interest of their clients, which she said helps prevent conflicts of interest in the investment management industry.

Would impose a fee on banks and financial companies based on their size and their risk of contributing to another financial crisis, a tax on high-frequency trading, and amend the Volcker rule to prohibit banks from avoiding leverage limits by investing through hedge funds.

Advocates more accountability for individuals and corporations involved in financial crimes, including industry bans of people in financial services convicted of serious crimes, and calls for increased fines and funding for enforcement agencies such as the Securities and Exchange Commission.

Would increase federal infrastructure funding by $275 billion over five years, including a $25 billion infrastructure bank, all paid for through business tax reform.

Supports allowing Puerto Rico access to bankruptcy laws.

Mr. Sanders has fought against cuts and wants to expand Social Security. To pay for that expansion, he would lift the cap on taxable income above $250,000.

In 2015, Mr. Sanders introduced the Social Security Expansion Act to lift the income cap, raise taxes on investment gains to 10% from 3.8%, increase cost-of-living adjustments and average monthly benefits by $65. Like previous Social Security legislation he sponsored, there has been no congressional action.

He is former chairman and now ranking member of the Senate Committee on Health, Education, Labor and Pensions’ subcommittee on Primary Health and Retirement Security.

Income and wealth inequality are at the top of his list, which calls for corporations to pay more, a new progressive estate tax that exempts the first $3.5 million and then taxes at 45% estates up to $10 million, 50% for estates between $10 million and $50 million, and then 55% above that, plus a 10% surcharge on billionaires.

Also on the list is a trading tax on Wall Street “speculators” — including investment firms and hedge funds. Under his platform, trades would be taxed at a rate of 0.5% for stocks, 0.1% for bonds, and 0.005% for derivatives. For example, a $1,000 stock trade would cost $5 and a swaps trade, 5 cents.

Supports the fiduciary rule. He opposed the multiemployer pension reform law passed in late 2014, and co-sponsored legislation in June 2015 that would prevent multiemployer plans from cutting benefits. The bill — Keep our Pension Promises Act — has not advanced.

In 2015, Mr. Sanders introduced the Too Big to Fail, Too Big to Exist Act that would have given regulators 90 days to identify commercial banks, investment banks, hedge funds, insurance companies and other entities whose “failure would have a catastrophic effect on the stability of either the financial system or the United States economy without substantial government assistance.” Any member of that list would be ineligible for federal assistance and could not use deposits for riskier trades, such as derivatives. No hearings or votes were held.

Seeks to invest $1 trillion over five years on infrastructure and spur more clean-energy investment.

Wants to allow Puerto Rico to restructure its more than $72 billion in debt, instead of giving in to “hedge fund billionaires” demanding austerity.

Mr. Trump promises to leave Social Security alone. The candidate who once proposed raising the Social Security retirement age to 70 and letting people set up private retirement accounts has become more protective of the current system as Election Day grows closer. In a 2013 speech to the Conservative Political Action Conference in Washington, Mr. Trump told Republicans, “If you think you are going to change very substantially for the worse Medicare, Medicaid and Social Security in any substantial way, and at the same time you think you are going to win elections, it just really is not going to happen.”

In a September 2015 CNN Republican debate, Mr. Trump said he would “leave it up to the people. … The fact is that there are people that truly don’t need it, and there are many people that do need it very, very badly.”

His campaign has not taken an official position.

Wants to cut the current seven brackets to four: zero, 10%, 20% and 25%; lower the capital gains rate based on income brackets; and create a maximum corporate tax rate of 15%. Mr. Trump has said he would pay for it by cutting tax loopholes for “the very rich,” which could include retirement account tax preferences. Mr. Trump also would end carried interest for “speculative partnerships” that do not grow businesses or create jobs or risk their own capital, and reduce other loopholes.

Has said in debates that regulations are “destroying” the country. An outspoken critic of the Environmental Protection Agency and Department of Education, in particular, Mr. Trump said at a September 2015 rally in Dallas, “We’re going to get rid of all these ridiculous — everything is so bad — we’re going to get rid of the regulations that are just destroying us. You can’t breathe. You cannot breathe.”

On a Fox News show in October, Mr. Trump said, “We’re going to be cutting tremendous amounts of money and waste and fraud and abuse. But, no, I’m not cutting services, but I am cutting spending.” Mr. Trump said he would replace Federal Reserve Chairwoman Janet Yellen when her term ends in February 2018 because she is not a Republican.

Has said in debates that the $4 billion spent trying to topple foreign leaders would have been better spent on rebuilding crumbling infrastructure. Pledges to build a wall between the U.S. and Mexico, but he would require Mexico to pay for it.

Would not bail out Puerto Rico because it has “too much debt.”