From a New York Times article: "Democrats Tax Stance is Hurting their Cause"

Democrats point out that the benefits of the 2001 tax cut and the one proposed by the White House flow mainly to affluent taxpayers. Many also note that Mr. Bush's plans will create deficits, just as baby boomers are joining the Social Security rolls.

These are the political differences that everyone seems to understand. It is when Democrats offer their own detailed plans that they introduce the third difference. Trying to seem like both tax cutters and deficit hawks, they call for temporary cuts that give households a one-time break without badly damaging the federal budget.

The Senate Democratic leader, Tom Daschle of South Dakota, announced a plan in January that would send checks equal to $300 for each adult in a family and another $300 for each of the first two children. Senator Byron L. Dorgan of North Dakota has proposed rebate checks of $500 for individuals and $1,000 for married couples.

Instinctively, however, many people seem to understand that a temporary tax cut is more like a gift than something that allows people to change their behavior. [Emphasis mine]

This is precisely why I dislike the Democrats when it comes to tax policy and, for that matter, many other policies. Whether or not you think tax cuts might be a good idea, Republicans at least support them on a philosophical level. Democrats, on the other hand, patronize and pander and offer up tax cuts merely as a political ploy. They try to have it both ways and end up fooling nobody but themselves. I'll say it once again: the Democrats are a party in decline.