Although Republican Presidential Primary Candidate Hermain Cain touts his "9-9-9" plan as simple and fair, the plan already anticipates carve outs and exemptions just like Obamacare.
According to the details of the 9-9-9 plan, "Enterprise" and "Opportunity" Zones would be created and receive substantial exemptions from federal taxation.
A bullet point of the 9-9-9 plan says that it would "Promote wide spread equality of economic opportunity by working with local elected officials and volunteer stakeholders to ensure that individuals below the poverty line have access to the benefits of a new Opportunity Zone model and are treated fairly by Washington, D.C. decision makers.
In other words, politicians and bureaucrats in Washington, D.C. would start deciding which parts of the country pay less taxes than their neighbors - certainly not fair and not simple.
Just like Obamacare, the 9-9-9 plan would place a greater burden on most businesses and individuals, while allowing those with political pull to get out of paying their fair share of taxes.