Don’t count out Rick Perry just yet.

The Lone Star State governor laid his tax reform cards on the table today, and it’s a humdinger:  A simple-to-understand 20% flat tax that Perry and his economic advisors say will spur massive job growth in the country. I have had the pleasure of working with one of those economic advisors, the brilliant and affable economist David Malpass, and I don’t doubt he’s right.

Mr. Perry’s new plan puts him back into the spotlight. It is his chance to shine again, and whether he can build momentum around this plan will be crucially important to his chances in the early primary states.  There is a distinct anybody-but-Romney constituency out there, but who will it choose, Perry or Cain?

Based on this plan, and the quality of the advisors Mr. Perry has chosen, it very well could be the former. I particularly like Governor Perry’s retort today on criticism that the pan would benefit “the rich.”  “I don’t care,” Perry said, explaining that wealthy Americans and businesses are the ones that create jobs. A true grit answer. 

As they say in Texas, giddyup.