Rudy Giuliani 2008 presidential campaign in the state) for third place, well behind front-runners McCain and Romney. By a January 24, 2008 poll, Giuliani was in third place in Florida with 20% of the vote, compared to 23% for John McCain and 27% for Mitt Romney. Another blow to Giuliani was the late endorsements for McCain of Florida Senator and former Chairman of the Republican National Committee Mel Martinez on January 25 and the highly popular Governor of Florida, Charlie Crist, on January 26. Crist had planned to endorse Giuliani in the early autumn, and had still been expected to do so in early January.
Political positions of Rudy Giuliani we probably should've gone with a flat tax, maybe two levels of tax, but really simple. Our economy has kind of grown up now on depreciation and deductions and industries have grown up around that and so I don't know exactly how much you can simplify it, but you sure have to make a stab at it." Later that week, in accepting Forbes' endorsement of his own presidential candidacy, Giuliani said that "a flat tax would make a lot of sense". During the May 3, 2007, Republican Presidential debate when asked what tax would he like to cut, Giuliani responded: