Revenue Act of 1935

E6247

The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.

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All labels observed (2)

Label Occurrences
Revenue Act of 1935 canonical 2
Wealth Tax Act 1

Statements (45)

Predicate Object
instanceOf New Deal legislation
United States federal statute
tax law
aimedAt increasing federal revenue
redistributing wealth
reducing income inequality
alsoKnownAs Revenue Act of 1935
surface form: Wealth Tax Act
appliesToJurisdiction federal government of the United States
belongsToCategory 1935 in American law
New Deal statutes
United States federal taxation legislation
country United States of America
enactedDuring Great Depression
follows Revenue Act of 1934
hasEffect expanded federal revenue base
increased tax burden on the wealthy
historicalPeriod 1930s
introduced higher marginal income tax rates on top incomes
higher taxes on large inheritances
increased corporate tax rates
increased estate taxes
justifiedBy concerns about wealth concentration
need to fund New Deal programs
legalForm public law
legislativeBody United States Congress
mainSubject federal taxation
income tax
wealth redistribution
motivatedBy New Deal economic policy goals
opposedBy conservative politicians
many business interests
partOf New Deal
policyType progressive taxation
politicalContext New Deal
surface form: Second New Deal
presidentAtTimeOfSigning President Franklin D. Roosevelt
surface form: Franklin D. Roosevelt
regulates corporate profits taxation
estate and inheritance taxation
federal income taxation
signedBy President Franklin D. Roosevelt
surface form: Franklin D. Roosevelt
supportedBy Roosevelt administration
surface form: Franklin D. Roosevelt administration
targetedGroup corporations
high-income individuals
large estates
topic fiscal policy during the Great Depression
tax policy in the United States

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

74th United States Congress passed Revenue Act of 1935
Revenue Act of 1935 alsoKnownAs Revenue Act of 1935
this entity surface form: Wealth Tax Act
Revenue Act of 1934 precedes Revenue Act of 1935