Why do we take tax plans of presidential candidates seriously? Sure, Cain has one plan, Perry has another, Romney has third, Paul has fourth and heck Obama used to have one when he was a candidate too.
The fact is that all the tax-plans are the same as toilet paper to me. They are meaningless unless ratified by Congress and signed off by Supreme court. There is fat chance that any of these pie-in-the-sky schemes will ever get through congress. In fact the more radical the plan is, the less is its chance of passing.
So tax-plans are good for the presidential candidates themselves to get TV time, generate controversies and they serve as red meat for their passionate supporters, but to me, as a detached observer, they are just toilet paper!