The new analysis says the president's proposal would create more than 11 million new charitable donors, mostly low- and middle-income taxpayers.

Forty million low- and middle-income taxpayers won't have to file anymore.

They would have low- and middle-income taxpayers buy down the deficit that ran up while the wealthy got tax cuts.

Reinstating the deductibility of the sales tax would also benefit primarily lower- and middle-income taxpayers who itemize their deductions.

He plans to set out a detailed proposal on Tuesday that his advisers said would benefit lower- and middle-income taxpayers.

That is simply a transfer of funds from mainly low paid taxpayers to the well-heeled few.

The central element of the Bush plan was eliminating the tax on stock dividends, which would benefit relatively few lower- and middle-income taxpayers.

Senator Sullivan said the change would punish low- and middle-income taxpayers.

The Tax Foundation argues that few low- and middle-income taxpayers benefit, calling it subsidization of the real estate industry.

Those steps would help reduce the deficit, benefit lower and middle-income taxpayers, and improve the efficiency of the economy by treating investments more equally.