However, there are also targeted middle class tax cuts, such as elimination of the marriage penalty, and the creation of a lower 10 percent income bracket for lowest-income earners. The most common charge against these tax cuts is that the government cannot afford them, especially since Pres. Bush and the Congress haven’t cut spending. Democrats charge that this is the cause of record deficits the United States is now facing, while Republicans blame the slower economy caused by terrorism and recession.

Sen. Kerry proposes making the middle class tax cuts permanent (which Congress may actually do before the November election) and rolling back the upper class tax cuts to the levels they were at under President Clinton. Kerry would use most of that revenue to lower the deficit and finance social spending, most notably his expensive health care plan.

He also wants to provide tax incentives for businesses to remain in the United States and keep them from outsourcing jobs overseas, and he constantly harps on the fact that Bush is the first president since Herbert Hoover to see a net loss of jobs in his term. Republicans have responded to Kerry’s proposals by alleging that it is more tax-and-spend liberalism, and that his tax hikes will slow the recovering economy.

FOREIGN POLICY

President Bush maintains that he is resolute and steadfast in protecting the United States from foreign terrorist attacks. In Iraq, he is committed to establishing democracy, and both he and Kerry will keep troops there in order to achieve that goal. Bush is accused by Democrats of being overly bellicose in his approach to foreign crises and is said to have no credibility left with foreign nations.

Kerry’s approach to Iraq and the War on Terror in general is to rebuild those alliances, but Republicans claim this is a pipe dream. While Bush maintains that Iraq is central to the War on Terror and always has been, Kerry maintains that Bush made it part of the war and diverted resources from the hunt for Osama bin Laden in Afghanistan. The Bush campaign charges that Kerry wants to let other nations have a say in how best to protect America.

SOCIAL ISSUES

President Bush’s faith informs a number of his opinions here, including his pro-life stance, anti- (or at least limited) stem-cell research stance, and his backing of the Defense of Marriage Amendment to the Constitution, which defines marriage as between a man and a woman.

Kerry is pro-choice, in favor of allowing for more stem-cell research, and against the proposed marriage amendment. Both candidates want states to decide their own fate on Civil Unions. The next president is virtually guaranteed of putting at least one new justice on the U.S. Supreme Court, which could have a great deal of influence on these matters.

THE ENVIRONMENT

President Bush’s record on the environment benefits business over ecological concerns. He has opened up federal lands for drilling, mining, and logging for the sake of bringing the economic benefits that such activities offer. However, these activities also reduce America’s dependence on foreign resources, something which both parties favor. Bush also has slowed American progress on reducing the emission of global warming gases and withdrew from the Kyoto Protocol that set targets for all the nations to achieve. He also has pushed for hydrogen fuel cell research and development.

Kerry sees the economic benefit that comes from these activities as minimal and not worth the price of losing our national preserves. He also favors exploring new, cleaner forms of energy as a way to stimulate the economy, such as wind and solar power.

HEALTH CARE

President Bush has seen costs of health care and the number of Americans without health insurance rise during his first term. He proposes freeing the forces of the market to bring costs down and thus make health care more affordable. His prescription drug card proposal that went into effect in the last few months is meant to lower the costs of medications, but has had a mixed reception, with many saying it either does not do enough or is too complicated to use. He also is pushing for small business bulk-buying of health insurance, so they can compete with lower rates that large companies offer.

Kerry’s proposals are grander in scope, but also much more expensive. His proposals center on extending coverage to all children, subsidizing premiums for low-income earners, and providing incentives to get small business owners to extend coverage to their employees.

This could potentially provide health insurance to another 25 million Americans, but would cost an estimated $650 billion. The Kerry campaign says this would largely be paid for by the rolling back of the tax cuts on the wealthy, but the Bush Administration that the numbers do not add up.

LEADERSHIP

President Bush presents himself as a strong and determined leader who is not afraid to make the unpopular decision if it will make America safer. Democrats cast that trait as stubbornness and a failure to admit to a mistake.

Kerry has been blasted for being a flip-flopper and having no clear stance on the issues. Kerry admits to not having explained his stance on Iraq very well, but says that it has been a consistent position. Kerry’s team spins his indecision as being thoughtful when problem solving. They say he weighs options, whereas Bush focuses on one and ignores any other possibilities.