Congress and the Extenders: Doing the Same Thing Over and Over and Expecting Different Results

Keywords

repetition, lack of progress, entertainment design

Abstract

Although attributed to various individuals (Ben Franklin, Mark Twain, A­lbert Einstein, and Rita Mae Brown, to name a few), the definition of insanity is constant: doing the same thing over and over and expecting different results. As a small child, I was enthralled with the merry-go-round at the local amusement park. The stoic horses and whimsical zoo creatures provided a musical adventure that was always good for a five-minute mystical journey. Despite the loud music, the flashing lights, and the up-and-down movement of my animal of choice, at the end of each ride, I returned to the place of origin having made no real progress. Insanity? Perhaps. But the real design of the merry-go-round is to entertain, not to make progress. In that, the ride was always consistent and true to its design.

Original Publication Citation

"Congress and the Extenders: Doing the Same Thing Over and Over and Expecting Different Results", The Tax Adviser, Edition January 2015, Pages 48-50, American Institute of CPAs, Durham, North Carolina, 2015

Document Type

Peer-Reviewed Article

Publication Date

2014

Publisher

The Tax Adviser

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

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