Statements (112)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:amended_by |
gptkb:Internal_Revenue_Code
tax exemptions corporate tax structure subsequent tax acts |
| gptkbp:combatants |
on U. S. citizens
|
| gptkbp:effective_date |
October 21, 1942
|
| gptkbp:enacted_by |
gptkb:legislation
increase national security funding |
| gptkbp:enforces |
tax collectors
|
| gptkbp:established |
standard deduction
|
| gptkbp:examines |
gptkb:Historical_Society
historical studies government reports |
| gptkbp:followed_by |
gptkb:Revenue_Act_of_1943
|
| gptkbp:has_expansion |
tax base
|
| gptkbp:historical_debate |
gptkb:academic_circles
public forums Congressional hearings |
| https://www.w3.org/2000/01/rdf-schema#label |
Revenue Act of 1942
|
| gptkbp:impact |
post-war economy
|
| gptkbp:includes |
excess profits tax
provisions for war bonds |
| gptkbp:includes_provisions_for |
tax credits
war bonds |
| gptkbp:increased |
capital gains tax
corporate taxes income tax rates |
| gptkbp:influenced |
subsequent tax legislation
future tax legislation post-war tax reforms |
| gptkbp:influenced_by |
gptkb:Great_Depression
economic conditions international events economic conditions of the 1940s |
| gptkbp:introduced |
new tax brackets
excess profits tax war profits tax |
| gptkbp:is_affected_by |
wealthy individuals
individual taxpayers business profits |
| gptkbp:is_aimed_at |
funding World War II
finance World War II |
| gptkbp:is_analyzed_in |
economists
economic impact its effectiveness political scientists |
| gptkbp:is_challenged_by |
gptkb:legal_case
Supreme Court cases tax protests |
| gptkbp:is_cited_in |
gptkb:legal_case
|
| gptkbp:is_considered |
a landmark legislation
a response to economic challenges a wartime necessity a significant tax reform |
| gptkbp:is_criticized_for |
business leaders
business groups high tax rates among taxpayers |
| gptkbp:is_discussed_in |
gptkb:military_conflict
gptkb:academic_journal Congressional records |
| gptkbp:is_evaluated_by |
economic analysts
tax policy experts |
| gptkbp:is_implemented_in |
gptkb:Internal_Revenue_Service
gptkb:Great_Depression gptkb:World_War_II support military funding address budget deficits the context of World War II |
| gptkbp:is_linked_to |
post-war economic growth
post-war tax reforms war-time economic mobilization |
| gptkbp:is_opposed_by |
gptkb:Republican_Party
conservative factions |
| gptkbp:is_part_of |
New Deal policies
national economic strategy fiscal stimulus measures fiscal policy changes U. S. legislative history U. S. fiscal policy U. S. economic recovery efforts U. S. tax history U. S. wartime economic policy U. S. wartime fiscal policy U. S. tax policy evolution U. S. war effort |
| gptkbp:is_promoted_by |
gptkb:Democratic_Party
gptkb:public_campaigns |
| gptkbp:is_referenced_in |
gptkb:archaeological_site
gptkb:book gptkb:political_speeches |
| gptkbp:is_reviewed_by |
policy analysts
|
| gptkbp:is_subject_to |
judicial review
public scrutiny |
| gptkbp:is_supported_by |
gptkb:labor_unions
progressive groups |
| gptkbp:is_used_for |
a model for future legislation
|
| gptkbp:led_to |
increased public debt
taxpayer protests |
| gptkbp:legal_issue |
taxpayers
|
| gptkbp:preceded_by |
gptkb:Revenue_Act_of_1941
|
| gptkbp:provides |
exemptions for low-income earners
|
| gptkbp:related_to |
gptkb:War_Revenue_Act_of_1943
|
| gptkbp:repealed_by |
gptkb:Revenue_Act_of_1951
|
| gptkbp:requires |
withholding tax
|
| gptkbp:resulted_in |
increased federal revenue
higher government revenue |
| gptkbp:set_in |
new tax brackets
|
| gptkbp:signed_by |
gptkb:Franklin_D._Roosevelt
|
| gptkbp:bfsParent |
gptkb:77th_United_States_Congress
|
| gptkbp:bfsLayer |
4
|