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gptkbp:instance_of
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gptkb:legislation
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gptkbp:bfsLayer
|
4
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gptkbp:bfsParent
|
gptkb:Federal_Insurance_Contributions_Act_(FICA)
|
|
gptkbp:addresses
|
tax shelters
|
|
gptkbp:affects
|
corporate taxation
individual taxation
|
|
gptkbp:aims_to
|
reduce federal budget deficit
|
|
gptkbp:amended_by
|
gptkb:1984
gptkb:Internal_Revenue_Code
|
|
gptkbp:enacted_by
|
gptkb:legislation
gptkb:1982
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|
gptkbp:established
|
tax incentives
|
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gptkbp:examines
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gptkb:academic_research
|
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https://www.w3.org/2000/01/rdf-schema#label
|
Tax Equity and Fiscal Responsibility Act (TEFRA)
|
|
gptkbp:includes_provisions_for
|
gptkb:healthcare_organization
tax reform
health care financing
|
|
gptkbp:influenced_by
|
economic conditions of the 1980s
|
|
gptkbp:influences
|
subsequent tax legislation
|
|
gptkbp:introduced
|
gptkb:legislation
|
|
gptkbp:is_analyzed_in
|
law reviews
policy studies
|
|
gptkbp:is_associated_with
|
federal budget process
|
|
gptkbp:is_cited_in
|
tax court cases
|
|
gptkbp:is_considered
|
a precursor to later reforms
significant tax reform
|
|
gptkbp:is_criticized_for
|
complexity
unintended consequences
|
|
gptkbp:is_discussed_in
|
gptkb:political_speeches
government reports
economic literature
tax policy textbooks
|
|
gptkbp:is_evaluated_by
|
gptkb:Congressional_Budget_Office
tax policy analysts
|
|
gptkbp:is_implemented_in
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:is_influenced_by
|
gptkb:public_opinion
|
|
gptkbp:is_linked_to
|
deficit reduction efforts
|
|
gptkbp:is_opposed_by
|
liberal economists
|
|
gptkbp:is_part_of
|
federal tax law
1980s tax reforms
U. S. legislative history
U. S. tax policy history
|
|
gptkbp:is_referenced_in
|
tax policy debates
IRS publications
|
|
gptkbp:is_related_to
|
gptkb:Tax_Reform_Act_of_1986
|
|
gptkbp:is_reviewed_by
|
gptkb:government_agency
|
|
gptkbp:is_subject_to
|
legal challenges
|
|
gptkbp:is_supported_by
|
fiscal conservatives
|
|
gptkbp:promotes
|
tax compliance
|
|
gptkbp:related_to
|
fiscal policy
|
|
gptkbp:requires
|
reporting of foreign bank accounts
|
|
gptkbp:signed_by
|
gptkb:President_Ronald_Reagan
|
|
gptkbp:targets
|
tax avoidance
|