Why choose the imitation when you can vote for the real thing? There she goes again, again. 

The chameleon of a vice president, Kamala Harris, has thrown two new flip-flops at us in just the last 24 hours.

Here’s a hunch: bad polls are causing flip-flop panic amongst Team Harris.

With no convention bounce at all, even when the national polls show them even or maybe her up a point, she should be up four or five points, because President Trump always under-polls. And at this stage of the game, he’s beating where he was in 2016 and 2020. 

As far as the flip-flops, one of them is her newfound support for a small business tax break that House Republicans passed and then Trump supported six years ago in 2018.  

Back then, it was a $20,000 deduction for new startup business expenses. And Democrats were always opposed to it. 

Democrats have always attacked these kinds of tax breaks for small businesses, but now Ms. Harris has decided to adopt the Trump Republican proposal — and even raise the deduction to $50,000. 

Kind of like tax-free tips, isn’t it?

And then a Wall Street Journal news story says Ms. Harris is planning to propose a less drastic increase in the top capital gains tax rate. 

Her capital gains tax would be 33.5 percent — compared to the current rate of 23.8 percent. That would still be the highest cap gains rate in over forty years. 

Instead of keeping 76.2 cents on the extra dollar earned, you’d only be keeping 66.5 cents. So that would still be a 13 percent hike in the capital gains tax.

Cutting the capital gains tax, or at least indexing it for inflation, would boost investment and revenues would shoot up. When President Clinton slashed the capital gains tax rate, revenues soared — on the way to a balanced budget.

Incidentally, study after study shows that anytime you raise the capital gains tax, revenues actually fall. 

Speaking of the added tax burden, Ms. Harris may be in favor of a one-time deduction for startups, but she favors an increase in the top individual tax rate to 39.6 percent — which is what most owners of small companies will pay. 

And, remember, her plan would significantly raise estate taxes that are so important to entrepreneurs and their heirs. 

And, let’s not forget, her proposal for a higher corporate tax rate would make America less competitive globally. Indeed, China would have a lower corporate tax and capital gains tax than America under Harris’s policies. 

And she still favors the confiscatory wealth tax on unrealized capital gains. 

Now, though, she’s sprinting toward the center, because internally her people have to be worried about her lousy polls. 

Nate Silver’s probability model now hasTrump as a 58 percent favorite. The pay-to-play betting Polymarket has Trump also up, 52 percent to 47 percent.

And, again, even if you just say the whole race is a toss-up nationwide and among swing states, that means Mr. Trump is really doing much better, because his folks don’t like to answer nosy phone calls, tend to be low propensity voters, and most polls underestimate Republican voter samples — and especially Trump voter samples. 

So, I’m going to bet Ms. Harris is running scared. 

Now, you might say imitation is the sincerest form of flattery.

Instead, I’m thinking: why choose the imitation when you can vote for the original, authentic, real thing. 

From Mr. Kudlow’s broadcast on Fox Business Network.