WASHINGTON - Tax breaks for families with children? Supporting Ukraine? Drilling for oil?

       From taxes to immigration to abortion – here are the five key issues that are at stake as former president Donald Trump and US Vice-President Kamala Harris enter the final sprint in the race for the White House.

       Trump, who cut taxes for businesses and the wealthy during his 2017 to 2021 presidency, plans to impose tariffs of more than 10 per cent on all US imports, which he says will enable him to lower taxes for Americans.

       The Republican has also vowed to make the United States the “crypto capital of the planet”, and launched his own cryptocurrency platform with his sons in September.

       Meanwhile, Ms Harris, a Democrat, is appealing to the middle class with her promise to create an “opportunity economy”, while pitching moderate tax hikes for the richest people.

       The 60-year-old has also promoted child tax credits, support for first-time home buyers, and help for small businesses.

       Trump has taken a hardline approach on immigration, saying that he will order mass deportations of millions of undocumented migrants if re-elected.

       The former president, who in 2016 promised to build a wall along the US-Mexico border, has accused immigrants of “poisoning the blood of our country”.

       For her part, Ms Harris has pledged a tough stance and warned of “consequences” for people who enter the country illegally.

       She has supported US President Joe Biden’s plan to tighten up immigration policy, notably by investing in physical barriers on the border.

       Reproductive rights are a big issue for some US voters after the federal right to abortion was removed in 2022 with the overturning of Roe versus Wade, resulting in total abortion bans in some states.

       Trump has often boasted of his role in appointing the Supreme Court justices who scrapped the 1973 decision, and has further hinted that he may restrict access to drugs used in medical abortions if re-elected.

       The 78-year-old, who was found liable in 2023 for sexually assaulting writer E. Jean Carroll, has nonetheless promised to be “great for women”.

       Ms Harris wants to pass a federal law to reinstate nationwide abortion rights, making the issue a key part of her presidential campaign.

       On Nov 5, voters in 10 states will decide whether to adopt constitutional amendments that could shape the future of abortion access in their states.

       With wars raging in the Middle East and in Ukraine, Trump has promised to quickly resolve both conflicts – though without explaining how.

       He has denounced the huge amount of US funding for Kyiv since it was invaded by Russia in 2022.

       Ms Harris has pledged her enduring support for Ukraine if re-elected.

       Both Trump and Ms Harris offer continued backing for Israel, though the Vice-President has drawn more attention to the suffering of Palestinians.

       The United States is the world’s second-biggest greenhouse gas emitter behind China, but neither candidate has outlined a comprehensive platform on the issue.

       Trump, who has long denounced climate change as a “hoax” despite overwhelming scientific evidence, plans to cut subsidies for renewable energies and electric vehicles, which he says harm businesses.

       The Republican has vowed to “drill, baby, drill” for oil, and to again remove the US from the Paris climate agreement.

       Ms Harris has promoted Mr Biden’s Inflation Reduction Act, which has driven investment in green energy.

       She “is committed to continuing and building upon the United States’ international climate leadership”, according to her campaign website.

       AFP