Cheney said the American people have a clear choice between "a new course of action" and "an old way of governing ourselves--of high levels of spending, high taxes, ever more intrusive bureaucracy."

Lieberman responded by saying most Americans are better off today than they were eight years ago. He outlined a plan of targeted tax cuts, including a $10,000 college tuition tax credit for the middle class.

But Cheney responded that average Americans would not be able to reap the financial benefits.

"You have to be a CPA to understand what he just said," said Cheney. "The fact of the matter is the plan is so complex that an ordinary American is never going to ever figure out what they even qualify for."

The two vice-presidential candidates also discussed issues that the tops of the ticket had not mentioned during the first debate: racial profiling and gay marriage.

Lieberman said he is "thinking about" legal recognition of gay and lesbian partnerships, alluding to the notion of equality in the Declaration of Independence.

Cheney, whose daughter is a lesbian, said the issue is not "a slam dunk," but "we ought to do everything we can to tolerate" such partnerships.