WASHINGTON (Reuters) -U.S. Vice President Kamala Harris would raise the corporate tax rate to 28% from 21% if she wins a Nov. 5 election against Republican rival Donald Trump, her campaign said on Monday.

Harris campaign spokesman James Singer said the move would be part of "a fiscally responsible way to put money back in the pockets of working people and ensure billionaires and big corporations pay their fair share."

When Trump was president, he slashed the corporate tax rate to 21% from 35% and implemented other tax breaks that are set to expire next year. Trump has vowed to make the cuts permanent.

Harris, a Democrat, has pledged to maintain President Joe Biden's promise not to raise taxes on people who make $400,000 or less a year.

In an economic policy speech last week, Harris outlined proposals to cut taxes for most Americans, ban "price gouging" by grocers and build more affordable housing as part of the "opportunity economy" she plans to pursue if she wins the White House.