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The '''Economic Recovery Tax Act of 1981''' or '''ERTA''', often times referred to as '''Kemp-Roth''', was a major tax reform effort during the administration of [[Ronald Reagan]].<ref>[http://www.heritage.org/research/lecture/a-tenth-anniversary-celebration-of-the-kemp-roth-tax-cuts-the-importance-of-americas-victory-over-washington A Tenth Anniversary Celebration of the Kemp-Roth Tax Cuts: The Importance of America's Victory Over Washington], [[Heritage Foundation]]</ref><ref>[http://www.forbes.com/sites/briandomitrovic/2011/04/25/jack-kemp-rescued-the-american-century/ Jack Kemp Rescued The American Century], [[Forbes.com]]</ref>
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