Republican presidential candidates debated their tax-lowering credentials at an event sponsored by CNBC, MSNBC and The Wall Street Journal on Tuesday evening.

Former New York City Mayor Rudolph Giuliani attacked the record of former Massachusetts Governor Mitt Romney. "I cut taxes 23 times when I was mayor of New York City," said Giuliani. "I brought taxes down by 17 percent," he added. "Under him, taxes went up 11 percent per capita. I led. He lagged."

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