Re: Does anyone know how to remove this?
You probably already know this, but the shaft that the flange is mounted on has a gradual taper. (that's why it so darn hard to get off.) It appears that the flange that you're trying to get off is possibly cast aluminum. There may be a little corrosion between the two (or on the key) which is making things difficult. Perhaps a little heat on the flange might help some since the aluminum will expand more than the steel shaft that it is mounted on. If you do use a little heat be sure that you do not overdo it - and then get the puller on it ASAP. Once the puller is on pretty darn snug I'd then give it a good whack right down the center of the puller (and into the centerline of the shaft).
In the past I've gotten steeting wheels of tapered shafts by loosening the nut on the end of the shaft several turns so that it's flush with the end of the shaft. I have a nice big piece of brass bar stock (1.5" dia x 8" long) that I place up against the shaft & nut. Then I get a buddy to pull like an idiot on the steering wheel while I take good whack right down the centerline of the shaft. One or two good whacks is all it takes to loosen things up. Then unscrew the nut the rest of the way and take the wheel off.
When I put the steering wheel back on I usually put a thin coat of anti-sieze only on the taper to prevent corrosion. No, the steering wheel is NOT going to fall off - just keep the gunk off of the threads. The nut that fits on the end of the shaft is a frinction nut so you want to keep the threads completely free of grease. Putting a little pucky on the taper and the key, however, will make life a little easier the next time that you have to do this. Good luck, work carefully, be patient.
This ^^
And let me add, note the two threaded holes on that flange. If you use a typical gear puller with arms that reach around the flange, it has a tendency to slip off or round the edges.
Use a wheel puller that you can pass threaded bolts through and thread them into the threaded holes of the wheel flange.
As for an automotive stand point, using a loose steering wheel as a 'slide hammer' or pulling with the wheel while hitting the post with a hammer is great as the steering column is strong. If your boat is anything like most, the rack is attached to the dash which is plastic/fiberglass. Too much prying could result in a busted panel, so be a bit careful with that.
Using a gear puller, adding a bit of heat to the flange and a few good smacks right on the back side of the gear puller shaft should do the trick. I have in the past with stubborn steering wheels applied a good bit of pressure with the gear puller and went to lunch. Sometimes leaving pressure on them for an extended period of time will work.
Hope this helps some.