2008 Republican Party presidential debates and forums CNN.com poll, Ron Paul received the most votes in all but two categories: "snappiest dresser," who was Mitt Romney, and "most disappointing performance" who was Rudy Giuliani. The "big three" candidates (Giuliani, McCain, Romney) also received larger shares of air time compared to the "minor candidates." A WBZ-Franklin Pierce College poll showed Romney as the winner of the debate at 22%, followed by Rudy Giuliani at 18% and John McCain at 11%. In that poll, none of the other candidates earnered over 3%. Participants in the debate: Sam Brownback, James S. Gilmore, Rudy Giuliani, Duncan Hunter, Mike Huckabee, John McCain,
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: