Categorically, the Republicans want tax cuts while the Democrats are "spend and tax" oriented.
I find both these approaches to be irresponsible. The responsible (Hurley) approach for budgeting and tax setting is for:
(1) The budget to be balanced, based on the "budget requirements" and "estimated available financing" being equal.
(2) The tax rates being set accordingly (to provide the revenues that are needed).
This is obviously very radical. It is said the measure of fairness of a radical is that his or her ideas are equally objectionable to all the political forces, in this case the Republicanas and Democrats. The problem for both of them with this approach is that government starts to become visible and understandable, and the politicians won't have the obscurity of government that they so dearly love.
The Hurley approach is "doable" (i.e. the disciplines for developing this approach exist).
Wouldn't it be something if after the eons of obscure government, it became visible and understandable (i.e. it came out of the closet).