It still requires a 2/3 majority to increase the rate. Something they are unlikely to get even with a handful of RINO’s on the GOP side.
That’s part of his plan that is unconstitutional. There is no way to pass a bill requiring future congresses to adhere to a 2/3rd majority vote to repeal or change the bill.
Each house of congress can set their own rules, with a simple majority vote. Since Cain would know this, and I assume the smart people who gave him this plan would know this, I have to think it’s just something he says to suppress the discussion of how congress will raise these rates at their own whims.
And of course, congress can easily come back and start adding different rates for different people. Cain has set the precedent with his “empowerment zones”, they could trivially modify the language of the “empowerment zone” exception to make them virtual, based on the income of the taxpayer. We could go right back to a graduated income tax, AND get a graduated sales tax.
They could also add deductions — Cain again sets the precedent by having deductions for charitable contributions, so they could do just modify that part of the bill to add other deductions, and to also qualify the deductions based on income.
Since 9-9-9 still has an income tax, everybody still has to tell the government how much they make, so it will be easy to grade how much money they would get by making the rich “pay their fair share”.