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Regardless of the incessant political campaign rhetoric taxes will never be truly simplified. Every attempt to do so results in more complications. The reason? The practice of tax lobbying, tax advising (i.e, finding loopholes) tax law and the resolution of tax disputes is a multi-million dollar industry. The last thing the legal profession would want is simplification. And who makes the law? Lawyers. The simplification any law, let alone tax law, is the last thing the legal profession wants. Confusion is their bread and butter.
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