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Republican Presidential Debate

Graham wants to take South Carolina attitude national

Graham: My goal is to help the middle class
Gov. Jindal: I'd get rid of corporate tax
Gov. Pataki: I cut taxes more than anyone on this stage!
Sen. Santorum: My tax plan will work effectively

Sen. Lindsey Graham wants to take the South Carolina attitude national. In a preliminary Republican debate on Wednesday, he said the corporate tax rate needs to be lower so companies don't go abroad.

Graham used the example of Boeing's plants in South Carolina, which he attributed to the state's accommodative policy regarding taxes. "I'm going to take the South Carolina attitude to Washington," he said.

The U.S. has a corporate tax rate of 35 percent, one of the highest in the world. Many companies have moved their operations abroad in order to lessen their tax burden.

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Graham argued that by reducing the rate, it would help the middle class by keeping jobs within the country.

Read More Lindsey Graham: Elect me and 'this crap stops'

"We need to lower it [tax rate] so they [companies] don't leave," he said.

Louisiana Gov. Bobby Jindal said he would do away the with corporate tax rate completely, as a part of his larger tax plan. "Make the CEOs pay their same tax rates the way the rest of us do," he added.