Statements (60)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:addressed |
tax equity
|
| gptkbp:amended_by |
gptkb:Internal_Revenue_Code
corporate tax rates in subsequent years capital gains taxation |
| gptkbp:created |
new tax brackets
|
| gptkbp:effective_date |
January 1, 1987
|
| gptkbp:enacted_by |
gptkb:United_States_Congress
|
| gptkbp:expansion |
gptkb:Earned_Income_Tax_Credit
|
| https://www.w3.org/2000/01/rdf-schema#label |
1986 Tax Reform Act
|
| gptkbp:included |
provisions for retirement savings
|
| gptkbp:increased |
standard deduction
taxpayer audits |
| gptkbp:influenced |
taxpayer behavior
future tax legislation |
| gptkbp:introduced |
Alternative Minimum Tax for corporations
|
| gptkbp:is_affected_by |
business taxation
middle-income taxpayers |
| gptkbp:is_analyzed_in |
by economists
for its effects on income distribution |
| gptkbp:is_challenged_by |
in courts
by Democrats |
| gptkbp:is_considered |
a landmark legislation
a significant overhaul of the tax system |
| gptkbp:is_criticized_for |
gptkb:tax_policy
for complexity for increasing inequality |
| gptkbp:is_debated_in |
in public forums
in Congress for several years |
| gptkbp:is_discussed_in |
in academic literature
|
| gptkbp:is_evaluated_by |
for its economic impact
by the Joint Committee on Taxation |
| gptkbp:is_implemented_in |
in phases
to promote fairness in taxation to simplify tax filing. |
| gptkbp:is_influential_in |
in tax policy discussions
|
| gptkbp:is_opposed_by |
by labor unions
by progressive groups |
| gptkbp:is_reviewed_by |
by tax policy experts
|
| gptkbp:is_targeted_at |
capital gains tax
|
| gptkbp:led_to |
increased compliance costs
|
| gptkbp:passes_through |
with bipartisan support
by a Republican majority |
| gptkbp:promoted |
as a simplification measure
as a way to stimulate economic growth |
| gptkbp:reduces |
individual income tax rates
|
| gptkbp:repealed_by |
Investment Tax Credit
|
| gptkbp:revenue |
increased federal revenue
|
| gptkbp:rounds |
many tax shelters
|
| gptkbp:signed_by |
gptkb:Sir_Ronald_Reagan
|
| gptkbp:simplified |
tax code
|
| gptkbp:was_legislated |
to reduce the deficit
to close loopholes |
| gptkbp:was_part_of |
gptkb:Reaganomics
tax reform movement |
| gptkbp:was_supported_by |
by conservative think tanks
by various business groups |
| gptkbp:bfsParent |
gptkb:Reagan's_economic_agenda
|
| gptkbp:bfsLayer |
7
|