* TAXES - Michael Dukakis said any promise by Bush not to raise taxes is "not worth the paper it's printed on" because Bush has gone along with administration tax increases. George Bush said the "way you kill expansion is to raise taxes," and in his final statement added that "I want to hold the line on taxes."

* SUPREME COURT - Bush said he would have no ideological litmus test for appointing Supreme Court justices, but "I don't want to see us going to a liberal majority that is going to legislate from the bench." Dukakis said he has appointed more than 130 people as judges, and when Bush praised President Reagan's appointments to the high court, Dukakis mentioned Robert Bork, critically.* QUAYLE - Bush strongly defended his vice presidential running mate, Dan Quayle, and said "he could do the job" if tragedy thrust him into the Oval Office. Dukakis replied that Bush had said in advance that the selection would "tell all . . . and it sure did."

* DEFENSE - "We have to have modernization if we're going to negotiate with the Soviets," Bush said. Dukakis said "military security and economic security go hand in hand" and "there's no way we can build" all the weapons systems Bush wants.

* CRIME - Dukakis unequivocally opposed the death penalty, even when he was presented with a hypothetical question in which his wife, Kitty, was depicted as a crime victim. Bush said he supported the death penalty for heinous crimes and called this a "big difference" with his opponent.

* ABORTION - Bush talked about the loss of one of his children to leukemia to answer a question about abortions carried out because the mother knows the child would otherwise be born with a fatal illness. "I don't think that you make an exception based on medical knowledge at the time," he said. Dukakis said he and Kitty had a child that died 20 minutes after birth, but he said the question is not what to do, but "who makes the decision."

* SOCIAL SECURITY - Bush vowed he'd never cut the federal pension program, no matter what Dukakis said. The Democrat cited Reagan administration efforts to do just that, and said, "I'm sure you'll try to do it again."

* DIRTY CAMPAIGN - Bush said Dukakis campaigned as a liberal during the primary campaign and now is showing himself as more moderate. He also said the highly personal attacks from both sides originated with the digs at Bush during the Democratic national convention and Dukakis' comment that a fish "rots from the head first" in reference to legal problems among Reagan administration figures.

* VISION - "I think this is a great country because we've always wanted to do better," Dukakis said.

"I think it's (a question of) whether you share the broad dreams of the American people," Bush said.