The document compares the policy positions of Santos and Mockus on various issues. On taxes, Santos does not want to raise tax rates while Mockus supports creating new taxes and raising some rates. For health, Mockus wants structural reforms through dialogue while Santos wants the public health system to remain in state hands. On housing, Santos wants to unlock land problems to build more homes, while Mockus wants to strengthen municipal capacity for social housing. For education, Mockus focuses on preschool coverage and staffing while Santos supports quality education for all.