Barber Conable: A Tribute to His Contributions to Tax Law and Lessons for Tax Education

Citation
L. Simer, Joshua et K. Flesher, Tonya, Barber Conable: A Tribute to His Contributions to Tax Law and Lessons for Tax Education, Accounting historians journal , 46(1), 2019, pp. 93-102
ISSN journal
01484184
Volume
46
Issue
1
Year of publication
2019
Pages
93 - 102
Database
ACNP
SICI code
Abstract
Barber Conable, a U.S. congressman from New York, served for 20 years as a member of the House Ways and Means Committee. During that time, he actively participated in the tax legislative process and documented his experiences in newsletters, articles, speeches, and a book. Tax educators and their students, tax practitioners, and others interested in the legislative process and in tax policy can learn much from his writings. Conable provides explanations using terms that he coined such as the ABC Syndrome that illustrate how tax laws become complex. He describes the workings of the U.S. House of Representatives and the Ways and Means Committee and the role of party politics. A study of Barber Conable serves not only as a tribute to his public service, but also as a primer on the legislative process and tax policy that can enhance tax education.