New Jersey Governor Chris Christie came out swinging on the dysfunctional U.S. tax code at Tuesday's undercard Republican debate.

"We need to make the tax code fairer, flatter and simpler -- the American people feel the tax code is rigged for the rich," said Christie. Added Christie, "I will then be able to fire a whole bunch of IRS agents."

Christie has a pro-growth tax proposal that favors corporations already on the table. The Governor's main economic platform calls for comprehensive tax reform for individuals, including simplifying the income-tax system into just three brackets rather than the current six.

The top tax rate, says Christie, should be no higher than 28% -- which would be a boost for the wealthy -- while the bottom rate should be below 10%.

For corporate America, Christie said he supports giving American companies a one-time opportunity to repatriate foreign profits at attractive tax rates. Coining it a one-time holiday, Christie has proposed a tax rate of 8.75% on repatriated earnings.

Christie has also said he would like to establish what is known as a territorial tax system, which would only tax U.S.-based businesses on their domestic income. Those in favor of a territorial tax system, notably CEOs of U.S.-based multinationals, argue that the current worldwide tax system puts U.S. firms at a competitive disadvantage since they're forced to also pay U.S. taxes on repatriated profits earned by their overseas operations.

Later in the debate, Bobby Jindal did Christie one better, saying "I want to fire everybody in D.C., in both parties" when asked his opinion about the Democratic candidates.