Click the issues below to reveal those viewpoints.
Pat Quinn, Democrat: Supports keeping income tax rate for individuals at 5 percent, preventing a drop on Jan. 1. Argues losing the money from the 2011 tax increase would bust the Illinois budget just as things are getting better. Wants to raise the property tax break people get on their income taxes for most homeowners. Says Rauner's budget plans for lower taxes and more spending on schools don't add up.
Bruce Rauner, Republican: Supports the income tax rate dropping to 3 percent over four years. Argues the economy will grow as a result. Supports applying a sales tax to some services in order to bring in more money. Wants to freeze property taxes but hasn't outlined how. Says Quinn's backing of a tax increase in 2011 has slowed economic growth in Illinois.
Quinn: Favors raising the minimum wage above $10 per hour. Signed legislation that put an advisory question on the matter on the ballot. It's been criticized as a political move.
Rauner: Says he favors increasing the state's minimum wage if it comes with a large package of reforms that help businesses. Had said previously he opposed the state raising its minimum.
Quinn: Tried to rewrite the state's new concealed carry law to make it more restrictive. Supports a ban on so-called assault weapons.
Rauner: Supports the new concealed carry law but says it might need to be simplified. Has avoided the assault weapons question but says the state can do more to keep them from the mentally ill.
Quinn: Vetoed two proposals that would have added slot machines at Arlington and a casino in Lake County, as well as three other casinos and slots for other racetracks. Wants more ethical controls and remains open to expansion.
Rauner: Open to expansion, including slot machines at Arlington International Racecourse and a casino in Lake County. Wants local approval before that can happen.
Quinn: Signed legislation that cut pension benefits for state workers, teachers, lawmakers and retirees. Once said he was "put on God's Earth" to address the state's pension debt.
Rauner: Worked against the legislation behind the scenes arguing it didn't save enough money. Proposes moving future retirement benefits into a 401(k)-style program and leaving retirees' benefits alone.
Quinn: Opposes Senate Bill 16, which would draw state money from more wealthy districts and send more funding to poorer ones. Supports reviewing the process in general.
Rauner: Also opposes Senate Bill 16 and supports reviewing the process in general.