Gotta say that this Des Moines Register account of Romney’s speech in Iowa hoisted some warning flags. While I’m very much in the gradual-reform school when it comes to federal taxes, I didn’t like seeing Romney call a flat income-tax rate “unfair” and using the term “dream” rather than, say, goal or target to describe a future tax code that is simpler, flatter, and fairer. Giuliani comes across somewhat better in the exchange.