FORBES AND THE FLAT TAX

In frigid Iowa, one presidential contender must be warmed by the flames his flat-tax proposal is fanning in the Republican race.

Steve Forbes has gone from political outsider with a chance to, at best, help shape the campaign with his supply-side ideas on taxes, to a genuine contender in early Republican caucuses and primaries.

As Forbes' poll numbers rise, his rivals' attacks rain down. From Bob Dole and Phil Gramm to Pat Buchanan and Lamar Alexander, all of the other Republican hopefuls are taking shots at the wealthy publisher.

In response, Forbes has reiterated his outsider theme and attacked defenders of "this monstrous status quo" of government.

The centerpiece of his campaign, a 17 percent flat tax, was popular among Republicans only a few months ago. It now arouses reproach. Dole said of the plan this week that "there may be some snake oil here somewhere."

But in Iowa, where caucuses Feb. 12 will launch the presidential election season, Forbes' message is attracting voters. He has narrowed the gap with Iowa front-runner Dole to 8 or 10 percentage points. A new survey from New Hampshire, which will hold the nation's first primary Feb. 20, shows a dead heat.

Whether Forbes can maintain the momentum throughout the grueling campaign is difficult to say. There are questions that need to be answered concerning the implementation of his, or any, flat-tax plan.

But the other Republican candidates should take this message from Forbes' playbook: A platform that embraces the Reaganite optimism of growth and opportunity still sells in flyover land -- those places where all those outsider Americans work, pay taxes and vote.