Former vice president Joe Biden’s $4 trillion tax plan would raises taxes on higher income households both in life and at death, according to analysis by the Tax Policy Center.

The Democratic presidential contender proposed a raft of tax policy changes that would raise levies on the wealthy, including boosting individual income tax rates on households with taxable income over $400,000, according to the center’s study.

Biden has also set his sights on estates, but is taking a different tack from merely raising rates on wealth transfer.

He would levy a tax on unrealized appreciation of assets passed on at death, the center found.