By RON WORD
Associated Press Writer

JACKSONVILLE, Fla. - Republican presidential candidate Rudy Giuliani ran into a buzz saw of opposition Saturday when he explained his opposition to a flat federal income tax.

Giuliani addressed a group of about 500 people in a standing-room only crowd at a town hall meeting at the University of North Florida, answering questions for about 30 minutes on a variety of topics from Iraq and Iran to Social Security and his plan for tax cuts.

Several dozen people jeered when Giuliani, in response to a question, said he would not be in favor of a flat tax.

“I have to study it some more,” the former New York City mayor said. “I don’t think a flat tax is realistic change for America. Our economy is dependent upon the way our tax system operates.”

Giuliani emphasized he supported a simplified tax system and cuts in federal taxes, including elimination of the so-called death tax, but his response to the flat tax question brought some cat calls and jeers. “I have a real question whether it would be the right transition for our economy,” he said.

“I am disappointed in him,” said Ken Mertz of Fernandia Beach. “But he did say he would look into it.”

At a news conference after his speech, Giuliani said that taxes would go down under his presidency, saying his philosophy was different from the Democrats. “They want to see them go up,” he said.

read more at YAHOO! NEWS