Agree on most points but there should be more brackets, particularly at the top end; no need to limit to 5.
It's absolutely aggravating that ~$500K is currently the top bracket, and that Biden's plan does nothing to change this. While $500K is a lot of money, many of these earners aren't "wealthy" in that they aren't sitting on a pile of savings. Many are first time college graduates who have gone on to become doctors, lawyers, small business owners, etc. Why not add more brackets to capture more from those making $1M, $5M, $10M, and so on.
Corporate taxes are different (not sure if you were suggesting rates match personal income rates or simply saying to close the loopholes - I read it as corporate income tax rates should match personal income tax rates). Prior to Trump's plan, the US was taxing corporations at a much higher rate than most of our peers (35% vs ~22% average for EU countries). The reduction implemented by Trump was bigger than necessary and the pendulum swung too far, but its in the best interest of our country to keep this tax rate within striking distance of our peers to encourage companies to keep their corporate income tax dollars at home. I think matching corporate tax rates to personal income tax rates would result in more companies following Apple's example by stashing profits in places like Ireland and Jersey (the island, not the state).
Agree capital gains should be treated as income. My guess is Biden only proposed increasing cap gains tax on those making over $1M, and didn't propose cap gains tax rates match income tax rates because that would be frowned upon by his biggest, wealthiest donors (same for most politicians on both sides of the aisle). I see no logical reason why ones cap gains tax rate wouldn't matching ones income tax bracket, as cap gains ARE income.