The modern Democratic party emphasizes egalitarianism, social equality, protecting the environment, and strengthening the social safety net through liberalism. They support voting rights and minority rights, including LGBT rights, multiculturalism, and religious secularism.
Many Republicans consider the income tax system to be inherently inefficient and oppose graduated tax rates, which they believe are unfairly targeted at those who create jobs and wealth. They also believe private spending is usually more efficient than government spending. Republicans generally oppose the estate tax.