The problems you have with the last 9 applies equally well to the current tax code. The last 9 actually is the safeguard. By spreading the tax base, Cain makes it much harder to raise taxes since everyone pays.
Hate to burst your bubble. Sarah only looks good cause she is not in the race. If she was, she would be subject to these same smear machine tactics and you would be just as frustrated.
The only reason Sarah looks perfect is she is not in the race. If REAGAN was running now he would look every bit as imperfect as these candidates.
How is introducing a whole new field of federal tax a "safeguard" without first abolishing the current oppressive income tax? The only thing that safeguards is potential for more socialism. 10%-15% flat tax across the board - either income tax or sales tax but not both.