Which is the better plan:

Candidate A:
Opposed extending 2003 Bush tax cut law through 2010. Supports eliminating marriage penalty and extending child tax credit. Proposes a "making work pay" tax credit of up to $500 per person, or $1,000 per working family. Proposes eliminating income taxes for seniors making less than $50,000 per year and eliminating all capital gains taxes on start-ups and small businesses. Says he would reform the child and dependent care tax credit by making it refundable and allowing low-income families to receive up to a 50 percent credit for child care expenses. Favors tax cuts for middle-class workers and tax increases for top earners. Says he would restore the top two income tax rates to their pre-2001 levels of 36 percent and 39.6 percent. (Currently, they're 33 percent and 35 percent.) Says he would maintain the estate tax but would freeze the estate tax exemption amount at $3.5 million. Proposes to create an "American opportunity tax credit," which the Obama campaign describes as "a fully refundable credit" that "will ensure that the first $4,000 of a college education is completely free for most Americans and would cover two-thirds the cost of tuition at the average public college or university."

Candidate B:
Voted against 2001 and 2003 Bush tax cut laws, but later voted in favor of extending tax cuts through 2010. Says he would keep the current rates on dividends and capital gains, and maintain the current income and investment tax rates. Says he opposes a proposal supporters call the "Fair Tax," which would repeal income taxes and other taxes and abolish the Internal Revenue, but has previously said he would sign it into law as president. Says he would double the child deduction from $3,500 to $7,000 and permanently repeal the alternative minimum tax. Says he would reduce the corporate tax rate from 35 percent to 25 percent. Advocates raising the exemption from taxation on estates up to $10 million while cutting the tax rate to 15 percent. Proposes that a three-fifths majority vote in Congress be required to raise taxes. Says he would permit corporations to immediately deduct the cost of equipment investment. Would prohibit new cellular telephone taxes and ban Internet taxes. Wants to establish a permanent tax credit equal to 10 percent of wages spent on research and development.