Revenue and Expenditure Control Act of 1968

E750147

The Revenue and Expenditure Control Act of 1968 was a U.S. federal law that temporarily increased income taxes and sought to restrain government spending in order to address budget deficits and inflation during the Vietnam War era.

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Statements (45)

Predicate Object
instanceOf United States federal statute
affects corporate income tax
individual income tax
aimedAt curbing aggregate demand
stabilizing the U.S. economy
appliesToJurisdiction United States of America
surface form: United States
belongsToCategory 1968 in American law
United States federal budget legislation
United States federal taxation legislation
chamberInvolved United States House of Representatives
United States Senate NERFINISHED
country United States of America
surface form: United States
economicOrientation contractionary fiscal policy
enactmentPeriod Great Society era NERFINISHED
Vietnam War NERFINISHED
hasComponent expenditure control provisions
temporary income tax surcharge
hasEffect increased federal income tax liabilities for corporations
increased federal income tax liabilities for individuals
reduced growth of federal spending
historicalContext Vietnam War-era economic policy
jurisdiction United States government
surface form: United States federal government
language English
legalForm Act of Congress
legislativeBody United States Congress
motivatedBy concerns about inflation
concerns about rising federal budget deficits
policyArea fiscal policy
public finance
tax policy
presidentAtEnactment Lyndon B. Johnson NERFINISHED
purpose to combat inflation
to finance Vietnam War-related spending pressures
to reduce the federal budget deficit
to restrain federal government expenditures
regulates federal government expenditures
relatedTo Great Society domestic programs NERFINISHED
Vietnam War NERFINISHED
shortDescription U.S. law imposing a temporary income tax surcharge and expenditure restraints in 1968
signedBy Lyndon B. Johnson
targetedProblem federal budget deficit
inflationary pressures
temporalScope temporary tax increase
timePeriod 1960s
typeOfTaxChange surtax on existing income tax

Referenced by (1)

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

Revenue Act of 1964 followedBy Revenue and Expenditure Control Act of 1968