Statements (70)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:allows |
tax deductions for certain expenses
|
| gptkbp:amended_by |
subsequent years
subsequent tax laws |
| gptkbp:applies_to |
citizens of the United States
|
| gptkbp:depicted_in |
a necessary measure for the war effort
|
| gptkbp:effective_date |
1862
|
| gptkbp:enacted_by |
gptkb:legislation
|
| gptkbp:established |
income tax
|
| gptkbp:followed_by |
gptkb:Revenue_Act_of_1864
|
| gptkbp:growth_rate |
3% on incomes over $800
|
| gptkbp:historical_debate |
gptkb:legislation
gptkb:the_House_of_Representatives the Senate |
| https://www.w3.org/2000/01/rdf-schema#label |
Revenue Act of 1862
|
| gptkbp:includes |
provisions for excise taxes
|
| gptkbp:includes_provisions_for |
tax collection methods
|
| gptkbp:increased |
tax compliance requirements
|
| gptkbp:influenced |
future tax legislation in the U. S.
|
| gptkbp:influenced_by |
economic conditions of the time
financial needs of the Union |
| gptkbp:introduced |
gptkb:Salmon_P._Chase
|
| gptkbp:is_affected_by |
wealthy individuals
|
| gptkbp:is_aimed_at |
wealth redistribution
increasing government revenue |
| gptkbp:is_analyzed_in |
gptkb:Historical_Society
|
| gptkbp:is_considered |
a landmark legislation
a response to wartime needs a pivotal moment in U. S. tax history a significant shift in U. S. tax policy |
| gptkbp:is_criticized_for |
its complexity
its impact on the economy tax burden on citizens |
| gptkbp:is_discussed_in |
newspapers of the time
political circles |
| gptkbp:is_evaluated_by |
economic analysts
|
| gptkbp:is_implemented_in |
various states
state and local tax systems Internal Revenue Bureau |
| gptkbp:is_linked_to |
the growth of federal power
the need for war funding |
| gptkbp:is_opposed_by |
gptkb:Democratic_Party
labor groups |
| gptkbp:is_part_of |
the Reconstruction era policies
the legislative agenda of the time the economic history of the U. S. Civil War financial strategy Union war financing efforts broader economic policies during the Civil War the Union's financial strategy the fiscal policy of the Union the history of taxation in the U. S. |
| gptkbp:is_promoted_by |
gptkb:Republican_Party
|
| gptkbp:is_subject_to |
public scrutiny
|
| gptkbp:is_supported_by |
gptkb:High_School
|
| gptkbp:is_used_to |
fund military operations
|
| gptkbp:led_to |
increased federal revenue
establishment of tax offices |
| gptkbp:legal_issue |
taxpayers
due to constitutionality issues |
| gptkbp:passes_through |
gptkb:the_American_Civil_War
|
| gptkbp:precedent |
federal income taxation
|
| gptkbp:purpose |
to raise revenue for the Civil War
|
| gptkbp:repealed_by |
gptkb:Revenue_Act_of_1872
|
| gptkbp:resulted_in |
creation of the Internal Revenue Service
|
| gptkbp:signed_by |
gptkb:President_Abraham_Lincoln
|
| gptkbp:type_of |
personal income
|
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Act_of_1864
gptkb:Act_of_1861 |
| gptkbp:bfsLayer |
6
|