“Herman Cain and now Rick Perry have made bold steps towards the reformation or removal of the IRS.”
Rick Perry’s plan keeps the IRS and creates a new, optional, flat tax. Call it it the Buffet tax, designed specifically for those who think they are not paying enough.
I did not like that part of the plan when I first heard about it, but the more I think about it - I think it is a good idea. It's going to take some time to get Congress on board with completely abolishing the IRS - people too. People are generally scared of change - business has vividly shown that with the uncertainty of Obama's policies. They will hold back on new expansion and investments, until they see how things are going to be.
I think the optional part of Perry's plan helps the new plan to ease into operation much easier and quicker than just saying "we're tearing everything down and rebuilding it completely new". It DOES give people a chance to compare what their taxes will be both ways. It also gives people that have made life plans regarding their investing, saving and retiring - a chance to see how the new plan works & modify their old plans to fit the new way.
It is also a great way to quickly show us that - hey - that new way seems to be working better. Also, accountants and other people that make their living by the old plan will have time to adapt.
I think the optional aspect is actually necessary to get people on board with drastic change much easier and quicker. It's pretty smart if you think it through - and shows that quite a bit of thought was put into it.