Is going to be advocating for a flat tax. here s what governor romney said about a flat tax yesterday while campaigning in iowa. the flat tax has a positive features. you have to look and make sure that it doesn t raise taxes on middle income americans. for me, one of the key criteria in looking at tax policy is to make sure that we help the people that need the help most. in our country, the people who need the help most are not the poor who have a safety net, not the rich who are doing just fine, but the middle class. that s been part of the key criticism of herman cain s 9-9-9 plan. it s part of criticisms of flat tax proposals in the past that, when you take away all of those deductions, that the middle class enjoys and that are popular, whether it s homeown homeowner s deductions, child tax credits, the flat tax ends up being a hindrance on them