FACTBOX: Candidates stake out tax positions

(Reuters) - Many analysts believe the next U.S. president, whether Republican or Democrat, will tackle the issue of tax reform as President George W. Bush's tax cuts are due to expire at the end of 2010. Here is a brief summary of where the presidential candidates stand on taxes based on information provided by the Urban Institute-Brookings Institution Tax Policy Center.

DEMOCRATS:

Hillary Clinton -- Health care plan includes some new tax credits and would roll back some of Bush's tax cuts for top income earners. Also proposes new tax breaks for retirement savings.

Barack Obama -- Proposes new tax credits for workers and college tuition and a refundable mortgage tax credit. Calls for eliminating taxes on seniors earning less than $50,000 a year. Also proposes eliminating capital gains taxes for start-up businesses and a tax break on land sales to beginning family farmers. He would roll back Bush tax cuts for top income earners.

John Edwards -- Calls for new tax breaks to encourage work, savings and families. Proposes raising the top tax rate on long-term capital gains to 28 percent and would tax hedge fund and private equity earnings as ordinary income. Would repeal Bush tax cuts for highest income earners.

Joe Biden -- Calls for simplifying education tax breaks and turning them into refundable tax credits. He would repeal Bush tax cuts for top 1 percent of Americans.

Chris Dodd -- Calls for a carbon tax to fund research and development of energy efficient technology.

Dennis Kucinich -- Would double tax refunds and credits for people earning less than $80,000.

Bill Richardson -- Calls for a health insurance tax credit and would provide new tax credits for technology and innovation.