A bit transparent on Mr. Perry’s part. He finally realized that the concept of a big tax reform was working for Cain, so he copied him. Pathetic, really.
First, we must restrict federal spending. Rampant and wasteful spending in Washington is an affront to both freedom and federalism. The most important thing we could do is amend the Constitution—now—to restrict federal spending. There are generally thought to be two options: the traditional balanced budget amendment or a straightforward spending limit amendment, either of which would be a significant improvement. I prefer the latter. It is imperative that we establish a constitutional requirement that the federal government live within its means like states and most American households must do—but I don’t want the Washington establishment to hide behind tax increases to balance the budget. Let’s use the people’s document—the Constitution—to put an actual spending limit in place to control the beast in Washington. (p. 181)
Second, we should restrict the unlimited source of revenue that the federal government has used to grow beyond its constitutionally prescribed powers. One option would be to totally scrap the current tax code in favor of a Flat tax, and thereby make taxation much simpler, easier to follow, and harder to manipulate. Another option would be to repeal the Sixteenth Amendment to the Constitution (providing the power for the income tax) altogether, and then pursue an alternative model of taxation such as a national sales tax or the Fair Tax. (p.182)
Perry, Rick (2010-11-15). Fed Up!: Our Fight to Save America from Washington. Little, Brown and Company. Kindle Edition.