Democrats might see Ralph Nader's presidential candidacy as an ego-driven effort with no chance of success, but many of those same Democrats joined Republicans in Congress recently to validate one of Nader's central themes - that both major parties are beholding to corporate interests.

No clearer evidence to support Nader's claim can be found than in the recently passed overhaul of the tax code, which created $138 billion in new corporate tax breaks.

The tax bill's original purpose was to compensate exporting companies for the elimination of $5 billion in annual export subsidies that the World Trade Organization had ruled to be illegal. But once lawmakers began to tinker with the tax code, special interests and lobbyists made sure that their special favors were included. The natural tendency of Congress to indulge in special-interest giveaways was intensified by the timing of the bill on the eve of the presidential election.

Once Republicans and Democrats in Congress put the tax bill in play, it turned into a feeding frenzy that eventually ballooned the tax bill to 633 pages of giveaways.

"It was a perfect storm for pork, in that they added all these provisions that were really important to lawmakers in an election year," is the way Keith Ashdown, of Taxpayers for Common Sense, a non-partisan public-interest group put it.

Among the items included in the bill were:

Suspension of import subsidies worth $44-million to Home Depot on imported ceiling fans from China.

Public subsidies to help finance a massive domed mall and resort near Syracuse, N.Y.

A $10-billion buyout of tobacco farmers for government quota system - but the accompanying plan to have the federal Food and Drug Administration regulate tobacco was dropped from the bill.

A $5-billion tax break to allow residents of Florida (a key election state for both parties) and eight other states to deduct sales tax on their federal returns for two years.

Tax breaks worth $101 million for NASCAR track owners through accelerated depreciation of grandstand facilities.

$27-million tax break to let foreigners gamble tax-free on horse and dog races in the U.S.

An $11-million reduction in excise taxes on fishing-tackle boxes. The primary beneficiary is Plano Molding, based in the congressional district of House Speaker Dennis Hastert, R-Ill.

Other tax breaks were doled out to cruise lines, Hollywood movie producers, oil and gas producers, makers of archery equipment, Starbucks (which inserted a provision classifying its coffee roasting operations as manufacturing, thus entitling the company to special tax breaks), ConAgra Foods, General Electric and Northrop Grumman.

While Republicans and Democrats were able to take care of tax breaks for big business, lawmakers quickly went on recess, leaving behind unfinished bills on energy, highways, welfare and other matters.

A short, post-election lame-duck session scheduled to begin Nov. 16 will be dominated by the nine major spending bills for next year that were left unfinished.

The massive tax bill featuring big breaks for big business serves as a clear demonstration of Congress' priorities and seems to validate Nader's claims that Washington, D.C. is dominated by special interests and corporate lobbyists who finance the re-elections of most members of Congress.

Nader might have no chance of being elected president, but he is credible when it comes to criticism of Republicans and Democrats running a duopoly in which corporate and special interests rule at the considerable expense of average taxpayers and citizens.