In part, the differences reflect attempts by Democrats and Republicans to satisfy their base supporters while appealing to swing voter groups such as small-business owners and stressed suburbanites, said David Rohde, political science professor at Michigan State University.

"Upper middle-class and wealthy people are a much smaller part of the Democratic coalition than they are of the Republican coalition," Rohde said. "Each program is shaped by the nature of the constituencies, both in terms of the activists and the voters."

The presidential campaign is also the latest installment in the 1990s debate about taxes and the size of government. President Clinton has vetoed several major GOP tax cuts while pushing smaller-bore breaks similar to those embraced by Gore.

In terms of raw cash, there is no doubt the wealthy would benefit mightily under Bush's plan: About 60 percent of the $1.3 trillion would go to taxpayers earning $92,500 or more, with only 12 percent going to those with incomes of $39,300 or less.

The richest of all, those earning over $319,000 a year, would get an average $46,000 tax cut, according to Citizens for Tax Justice, a labor-funded research group that studies how taxes affect middle-class people.

To Gore, Bush's plan unnecessarily uses budget surpluses for rich people who don't need it, jeopardizing such priorities as education, the national debt, Social Security and a Medicare prescription drug benefit.

"They would focus the benefits of a giant tax cut on the wealthy at the expense of everyone else," Gore said at a recent campaign stop.

Bush, however, contends the surplus is big enough to accommodate his tax cut and still take care of the other priorities. Because taxpayers earning over $100,000 pay two-thirds of all income taxes, according to the nonpartisan Joint Committee on Taxation, Bush says they deserve a refund if government is collecting more revenue than is necessary.

Bush also argues that his plan would actually mean more to the middle class by sharply reducing the relatively smaller taxes they pay and removing 6 million people from tax rolls altogether. For example, Bush says a family of four earning $50,000 a year would see their income taxes cut in half, to about $2,000 -- money that could be used for school clothes, a vacation, or to pay off credit cards.

Bush acknowledged Tuesday he's had trouble getting this argument across to voters in the face of Gore's criticism, but added: "I am not changing my opinion. I think it is the absolute right thing to do for America."

Gore, on the other hand, is pushing a lengthy list of specific tax credits and deductions aimed at the roughly 80 percent of taxpayers earning below $75,000 a year. There are breaks for long-term health care, higher education, small-business health insurance, after-school expenses and tax-free retirement savings accounts, among others. They phase out above certain levels of income.

In essence, this approach substitutes tax benefits for a government program. Instead of simply receiving a government check -- not as popular in this anti-big government era -- individuals who qualify can get the money by filling out an IRS form.

"It addresses what are perceived as social problems and sending some money that way," said Bob McIntyre of Citizens for Tax Justice. "They are specific constituencies and it's done in fairly small bites."

For example, Gore says a married couple with two children -- one in college -- earning $60,000 a year could save $3,025 in taxes if they take advantage of his proposed retirement savings accounts, increased standard deduction for married couples and credit for college tuition. This is a bigger tax cut than under Bush's plan in these circumstances, the Gore campaign says.

Gore, like Clinton before him, says his plan is intended to use a smaller amount of the budget surplus and still help taxpayers of modest means during times they most need help. To detractors, it's an attempt to pit average people against the wealthy while keeping government in control of people's tax money.

"A targeted approach not only denies relief to people who deserve relief, but it complicates the tax code and makes it more difficult for people to fill out their tax forms," said Bush spokesman Ari Fleischer.

The issue of tax complication is one all experts agree on: If Gore's plans become law, it will mean more forms to fill out.