Huckabee defends record

WASHINGTON, Nov. 18 (UPI) -- GOP presidential hopeful Mike Huckabee, now polling strongly in Iowa despite limited resources, Sunday defended his record on taxes, abortion and ethics.

Appearing on "Fox News Sunday," the former Arkansas governor stood by his proposal to switch the federal income tax to a 23 percent sales tax, saying it would bring in more revenue by taxing money gained illicitly, such as by drug trafficking and prostitution. He said his proposal would result in tax cuts for wage earners at all levels.

Critics contend it would take a sales tax of more than 30 percent to maintain current revenue levels and put a greater burden on the middle class.

On abortion, Huckabee said he would put his record "up against anybody's on the sanctity of life."

On ethical matters, he said he has been above board and attacks against him for accepting gifts were political.

Huckabee trailed former Massachusetts Gov. Mitt Romney by 26 percent to 24 percent among Iowa Republicans in the latest American Research Group poll, followed by former New York Mayor Rudy Giuliani and former Tennessee Sen. Fred Thompson, tied at 11 percent, and Arizona Sen. John McCain at 10 percent.