Former Massachusetts Gov. Mitt RomneyWillard (Mitt) Mitt RomneyDems flip Wisconsin state Senate seat Ex-adviser thinks Romney will run for Senate Jeb Bush backs Romney for Utah Senate run MORE has released a new TV ad to begin airing Tuesday in New Hampshire.

In it, Romney says our current taxes are unfair, promising to "kill the death tax" and eliminate taxes on interest, dividends, and capital gains for middle-class citizens.

Romney has argued recently with former New York Mayor Rudy Giuliani (R) over who has the superior record of lowering taxes. In the last GOP presidential debate, held Tuesday Oct. 9, Romney criticized Giuliani for challenging President Bill Clinton's use of the line-item veto and imposing a "commuter tax" on people working in New York City who lived elsewhere. Giuliani criticized Romney for raising taxes as governor of Massachusetts, a claim Romney denies.

Romney leads Giuliani in New Hampshire by an average of 4.2% in six polls of GOP voters.