Our tax laws are so complex it is requires a very large IRS to administer. High taxes thwart business development and the creation of more jobs. I am amazed that there is so little memory. I remember when companies like Zenith and Philco made TVs and other consumer electronics in the United States. This sustained many jobs and provided a good tax base. More rules and procedures and increasing minimum wages drove these and many other companies to Mexico and eventually, overseas locations. We lost the jobs and the tax base. We did this to ourselves, yet I hear few admitting that our political policies were the cause. Now we tax corporations at 35% for income generated but if the if the company has an overseas office and keeps the income there, the host company is subjected to about 25% tax. So why are we losing jobs and why is there a migration of U.S. companies to overseas locations. Gee – I don't know why. HA! Obviously, the politicians should quit slinging mud at each other and make the taxation reforms to promote business growth in the United States. I am tired of hearing who pays the most taxes and who does not. I think it is established knowledge that most of the taxes, percentage wise, are paid by the top earners and the low income earners pay the least and very often pay nothing. Yet I hear the cries that the “rich” should pay still more. First, I don't like tax-loopholes. Correcting these would increase the tax income from the higher income earners. I also believe that lower income earners should be paying some tax. It is hard to be motivated to do better if you don't have any financial obligation in the process. While I don’t have the education or experience in area, my inclination is to favor some form of a flat-tax, with some adjustments for equity – I acknowledge I need more information and education in this area. One change I can fully support is “simplification of the tax code” and a corresponding reduction in the size of IRS.