TAX CUTS SHOULD BE EITHER-OR SITUATION

In an effort to stake out partisan high ground, Democrats and Republicans are disagreeing -- naturally -- on tax cuts under consideration in Congress.

President Bush wants a $1. 6 trillion tax cut spread over 10 years. But Bush's plan would provide only $6 billion of tax relief this year. So the Democrats are promoting a plan to give a quick shot to the economy by giving taxpayers back $60 billion this year, perhaps in the form of outright refunds.

The debate is over the bigger first-year tax plan offered by the Democrats or the 10-year plan offered by the president.

Once again, here's an opportunity to do something really meaningful regarding taxes: Give taxpayers the $60 billion in refunds, if the money's there -- and Democrats say it is. And pass the president's $1.6 trillion 10-year plan, if the money's there and analysts inside and outside the administration say it is.

Some Washington lawmakers want to worry that the proposed tax cuts are too big. Their real worry is they won't have all that money to squander in future appropriations. Taxpayers should be worried that the tax cuts are too small.