New York Daily News, NY 04-19-07 Rudy showing off his flip side BY DAVID SALTONSTALL and CELESTE KATZ DAILY NEWS STAFF WRITERS Presidential contender Rudy Giuliani apparently believes change is good - at least that's the way it looks with his subtle shifts to the right on major issues like abortion, gun control and taxation in recent weeks. It happened again yesterday - the pro-choice Giuliani was quick to applaud the Supreme Court ruling upholding a partial-birth abortion ban, calling it "the correct conclusion." But when he was preparing to run against Sen. Hillary Clinton in 2000, Giuliani opposed a partial-birth abortion ban for New York, saying he would "preserve the option for women" and that he did not foresee ever changing his view. Team Giuliani now says the Republican hopeful backs a ban that "includes an appropriate exception for threats to the life of the mother," and that additional medical evidence included as part of the 2003 law shaped his views. Experts say Giuliani is not so much flip-flopping on his core beliefs as he is parsing his stances to comfort conservatives, and he's doing it sooner rather than later. "He is fine-tuning his message," said Steffen Schmidt, a political science professor at Iowa State University. "The problem with that is that he does open himself up to all those flip-flop ads, comparing what he said then to what he says now." The calculus has divided Giuliani into the old Rudy and the new Rudy. Just this week, Giuliani said the Virginia Tech tragedy "does not alter the Second Amendment." Since he began running for President, he has said he believes states should have the power to set gun laws. But as mayor and as a Senate candidate before dropping out for health reasons, Giuliani strongly favored mandatory federal licensing of handguns, and backed an assault weapon ban and a waiting period for gun purchases. And while as mayor he declared the flat tax, where everyone pays the same amount, a "terrible mistake for urban areas," he seemed much more open to the idea last month while accepting the endorsement of Mr. Flat Tax himself, Steve Forbes. The danger, say some, is that Giuliani could end up straddling so many fences, voters won't know where he stands in the end. But it's a balancing act that could still succeed, others believe. "Voters are willing to forgive a candidate who changes his position on something, as long as they understand why the change has taken place," said Dan Schnur, a California political consultant. "And the key to them understanding the change is hearing it enough."