It's more of a slogan than plan:
One look at the plan itself proves this. And to any readers who clicked on the link, yes, that is the entire thing. That’s not just an abbreviated talking points-oriented summary. It’s the entire plan. 1140 words, of which only 378 relate to the immediate effects of the plan, or what it consists of. The rest are devoted to bromides (“We can not spend our way to prosperity”), tactical rather than practical reasons for supporting the plan (“unite the “Flat-Taxers” with the “Fair-Taxers”) or bizarre policy non sequiturs whose connection to these specific tax rates is never explained (“launch properly structured Empowerment Zones to revitalize our inner cities”).
Bartlett dismembered it here as well. 'Tis a pity he's a whore. A feasible plan for simpler flatter taxation would be a mitzvah.
The Dish 