Not very logical.
Of course, in the real world major reform legislation is never imposed without a transition period and some grandfathering in of certain provisions.
Even Reagan’s tax cuts did not take effect for TWO YEARS. This was to allow business and individuals to transition.
And oh btw, the present Fedzilla code scraps provisions right and left whenever some congresscritter wants to or finds it politically advantageous. Ask an accountant how many times the depreciation schedules have been changed on a dime.
So people need not act as though they have blessed security and stability under the present code.
And this would only get worse under Perry’s plan because it balkanized taxpayers into two groups (flat tax payers and Fedzilla taxpayers), with each group having even less political clout than today to fend off tax hikes, crony capitlism and so on. There will be more shenanigans and sudden changes than ever.