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Former Massachusetts Gov. Mitt Romney speaks to delegates at the New Hampshire Republican Convention in Concord, N.H., Saturday, Sept. 25, 2010. (AP Photo/Mary Schwalm)

NORTH LAS VEGAS, Nev. (AP) — Republican presidential hopeful Mitt Romney on Tuesday will call for lowering the corporate tax rate and eliminating capital gains taxes for middle-class Americans as part of a plan to try to lift the struggling economy as well as create jobs.

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