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alcoholic beverage approved benefits budget burden capital formation capital gains Committee Congress Connecticut Avenue consumer consumption corporate income tax costs debt deficit dividends dollar earnings effects employees employment enacted estimated exemptions expenditures Federal Reserve Federal tax financing fiscal policy funds gasoline tax gift taxes governor higher hike imposed income tax rate industries inflation inflationary interest rates investment Issue in Brief Keynesian labor lawmakers legislation legislature levy major measures ment monetary policy motor fuels tax nomic offset output payroll tax percent personal income tax problem productivity profits property tax proposed Proposition 13 raised reduce repeal result revenues rise sales tax rate saving severance tax social security tax cuts tax expenditures Tax Foundation tax increases tax reduction tax relief Tax Review tax system taxable taxation taxpayers tion Treasury wage Wallich Windfall Profits Tax