It has been the intention in the preceding pages to mention and discuss only some of the more important considerations that confront fiscal students and officials. Many others have doubtless occurred to the reader. Each locality, of course, has its own peculiar problems and difficulties, which could not be specifically treated. It is hoped, however, that a study of the previous pages will prove an aid in the better understanding and solution of the problems which have not been specifically treated.

One objective that is worthy of the efforts of every official and taxpayer who desires a simpler fiscal system, is to eliminate the complexity that is now found in many of our tax laws. Of the complexity existing at present examples need be cited only of the Federal income tax law, the excess profits tax law, and many of the state laws, such as the New York system for taxing corporations. Individuals and corporations desire to have some reasonable idea as to how much tax they will have to pay without the necessity of employing an attorney to aid in making the calculations. The difficulties do not even stop here, for the courts are crowded with tax-adjustment proceedings, many of which are of years' standing. This element of uncertainty is disconcerting both to the taxpayer and to the officials who must calculate the amount of revenue which will be received. The state tax commissions of some states have done much to secure a simplification of fiscal statutes, but much remains to be done in both the Federal and state laws.