Washington ? The Democrats are in a box. If they oppose President Bush’s call for further tax cuts, they get accused of wanting to raise taxes. If they criticize the red ink in Bush’s budget, but stop short of urging that future tax cuts already in the pipeline be delayed, they look like hypocrites.

What can Democrats do? For starters, they could explain themselves better. Ask the average person whether Democrats support tax cuts, and the answer more often than not will be “no.” The tax-and-spend label still sticks, or Republicans wouldn’t be hurling it with the force of a lightning bolt. Why Democrats don’t stand up and say they love tax cuts as much as the other party is a mystery.

Democrats have a legitimate argument in pointing out that they will support Bush on tax cuts, except that they want to direct Uncle Sam’s largesse toward lower- and middle-income workers, not fat cats. Republicans will cry class warfare, but it’s fair to point out that the bulk of Bush’s tax cut, which will be phased in over 10 years, goes to people making over $300,000.

When Democratic leader Tom Daschle said last month that the tax cut Congress passed was partly responsible for plunging the nation back into deficit spending, which tax cut did he mean? He wasn’t talking about those $300 checks that arrived late last summer in time to buy school clothes or purchase Christmas gifts on layaway. He meant the tax cuts that, in bureaucratic terminology, are “back-loaded.” They get more costly over the next decade until they become so expensive Congress was compelled to “sunset” (terminate) the whole tax bill in 10 years to make the numbers balance when they passed the legislation last spring.

So far, Ted Kennedy of Massachusetts is the only prominent Democrat who dares to suggest repealing the part of Bush’s tax cut that has not yet gone into effect. House leader Dick Gephardt, D-Mo., has taken the opposite tack and was caught on camera during Bush’s State of the Union speech applauding Bush’s tax cut. Gephardt is positioning himself to run for president and has concluded the smart money is on tax cuts.

Daschle tiptoed to the water’s edge with his criticism, then declined to take the plunge. He’s in that box after all the box that includes Democratic senators up for re-election in November who either voted for Bush’s tax cut or who are running in states that Bush won by overwhelming margins.

Bush’s tax cut was passed on the basis of budget projections that have now been proved wrong. Promises to provide a prescription drug plan for seniors and to set aside surplus funds to pay for the baby boomers’ coming retirement are being broken. Bush is in a box, too.

Political Correspondent Eleanor Clift contributed to this column.