New York ( CNN ) -- Rick Perry is calling for a flat tax to stop his campaign from flatlining . But it might be just what he needs to revive his presidential ambitions . Because a flat tax is not just a big idea ; it could prove to be both good politics and good policy . After all , tax simplification is both needed and polls well , and the flat tax promises a simpler approach to paying taxes . And at a time when President Obama is campaigning against the fact that Warren Buffett and his secretary pay different rates , the flat tax idea might just have met its moment for broader-based appeal . Its virtue is its simplicity . The current tax code contains more words than the Bible , and Americans spend 6 billion hours each year trying to comply with the code . That 's time that can be more productively spent elsewhere . In contrast , a flat tax could be calculated during the seventh-inning stretch of a ballgame . And although the idea might sound like a radical change , the reality is that the flat tax -- popularized by Alvin Rabushka and Robert Hall of the Hoover Institution -- has been implemented successfully in 37 countries , including Russia , many of the thriving Baltic States and the newest nation on Earth , the Republic of South Sudan . Perry 's flat-tax plan , the details of which will be announced this week , may help him regain the enthusiasm of his initial tea party supporters who lately have flocked to Herman Cain . Dick Armey , a former congressman and chairman of FreedomWorks , has been a longtime advocate of the flat tax , and his organization has helped fund many of the tea party rallies and given shape to the movement . This policy move will , in turn , help convince many tea partiers that Perry really is their man . It might also help reignite a spark of support from center-right think tanks that have long supported such a tax-reform but had growing doubts about Perry 's commitment to fiscal conservative policy ideas outside bumper-sticker bromides . Cain deserves credit for moving forward the policy debate in this presidential field . His 9-9-9 plan , a flat tax combined with a national sales tax , captured the imagination of the primary electorate and catapulted him to the top of the poll rankings . In turn , it created pressure on other candidates to propose fiscal plans of their own , providing at least some details in place of play-to-the-base bumper-sticker slogans . Ron Paul put forward a trillion-dollar deficit cut , Rick Santorum proposed eliminating corporate taxes on manufacturing companies , and now Perry has gotten into the game with plans to unveil his own bold proposal . The flat tax is certainly more tried and true than the 9-9-9 plan and avoids its most regressive elements , like the 9 % national sales tax . The flat tax as proposed by one-time presidential candidate and Perry supporter Steve Forbes contains a family exemption for the first $ 36,000 for a family of four , effectively exempting the poorest Americans . This does n't need to be a polarizing idea on partisan grounds ; it was advocated by California Gov . Jerry Brown , a Democrat , in his 1992 presidential campaign . And while more Americans would pay taxes under this plan , by broadening the base , we would stop the potentially destabilizing dynamic under which nearly half of Americans do n't pay federal income taxes . Making ideological peace with the idea of broadening the tax base could also help some conservatives move from anti-tax absolutism to a broader conversation about tax reform that could help get crippling long-term budget imbalances under control . We could lower rates to stimulate economic growth while remaining revenue neutral at a roughly 19 % flat tax rate , and if it was pegged slightly higher , we could start putting a serious dent in the deficit and debt . The fact that the flat tax has been backed by a prominent presidential candidate will help shape the national debate and perhaps provide some urgency to the idea of tax reform . Obama talked about tax simplification on the '08 campaign trail , and Speaker John Boehner and House Budget Chairman Paul Ryan have long advocated it as well . Even famed Democratic strategist and CNN contributor James Carville said on `` OutFront with Erin Burnett '' on Wednesday that he 'd be fine with a progressive flat tax with three rates and allowances for a few core deductions while closing most loopholes . On balance , I 'd prefer a graduated flat tax along the lines Rudy Giuliani proposed when he was running for president ( and I was helping run his policy team ) , the FAST form : an optional one-page tax form with three rates and six deductions , including charitable donations , interest on home mortgage , as well as state and local taxes . But perfect is never on the menu , and a flat tax is better than the current system we have in place . It is simple , fast and fair . Even if Perry 's plan is only a base-pleasing opening bid in a larger round of tax reform , it is a step in the right direction . We need to have a serious national conversation about tax simplification that can spur economic growth . By taking the risk of putting forward a big idea , Perry just might agree : Good policy is also good politics . The opinions expressed in this commentary are solely those of John Avlon .
Rick Perry , whose poll numbers dropped sharply , is planning to propose a flat tax . John Avlon says it could boost Perry 's fortunes and it would be good policy . A new tax system would save time and encourage economic growth , Avlon says .