A majority of National Federation of Independent Business (NFIB) members believe that simplifying the tax code should be a top priority, according to results of a survey released Thursday. Eight-five percent of NFIB members said Congress should fundamentally revise the federal tax code in 2013; topping the list of complaints are arbitrary or inconsistent tax preferences, constant change, and complexity. The sentiment that spending cuts must take priority was overwhelming, with 81 percent preferring spending cuts to tax increases. The full study can be found by clicking here.