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191 IRET Congressional Advisory 1 (2005)

handle is hein.taxfoundation/iretcgadv0188 and id is 1 raw text is: INSTITUTE FOR RESEARCH ON THE ECONOMICS OF TAXATION IRET is a non-profit 501 (c)(3) economic policy research and educational organization devoted to informing the public about policies that will promote growth and efficient operation of the market economy. July 25, 2005 Advisory No. 191 THE ENERGY BILL CONFERENCE Dear readers: Some legislation is so bad that one must either laugh or cry. Two years ago, we cried that the energy bill was loaded with tax breaks and subsidies to encourage the use of higher cost sources of energy and to promote conservation efforts that eat up more resources than they save. Fortunately, that bill failed in the Senate (for all the wrong reasons). Unfortunately, the new bill has the same problems, compounded. So this year, we opt to start with a laugh, to wit, a poem in the manners of Mother Goose, Dr. Seuss, and Ogden Nash. The footnotes are a gas, so to speak. The morals are explored more seriously in the subsequent text, but even that is energized, as it were, with puns. May the power of the farce be with you. Stephen J. Entin President and Executive Director ems, A3A gem * m ii. I ~I6 ~se