Just like the fairy tax, a flawed plan that sounds good until you crunch the numbers and apply the result to the majority of the population.
It may be flawed - but it has been audited by competent people (and they may still be wrong) and more to the point of this particular discussion, your problems with it have been shown to be based on faulty templates.
Again, an 80 thousand page tax code can be replaced by a much simpler plan, but it is not so simple that I can take you through it in the course of a message board post.
Cain’s math credentials and his free market credentials lend it credence.