Republicans and Democrats are typically divided on the issue of taxation. While the Democratic Party platform advocates for raising taxes for wealthy Americans and corporations, the Republican platform denounces high tax rates and even goes as far as to advocate for the repeal of the Sixteenth Amendment, which instituted the federal income tax. Polling reflects similar sentiments among voters. When polled about the Trump Administration’s 2017 tax code, which implemented broad tax cuts, 71% of Republicans reported that they were satisfied with the new tax system, compared to 79% of Democrats that disapprove.