evidence: During his 1976 campaign for the presidency, Jimmy Carter had developed a populist message on taxes, repeatedly denouncing the federal revenue system as a "disgrace" and "a welfare program for the rich." He promised sweeping reform, with a special (if vague) emphasis on closing "loopholes." Carter’s rhetoric struck a chord, judging by opinion polls and election results. It also yielded high expectations, as Carter promised to deliver on his pledge to reform the nation’s revenue system. Voters expected to see something sooner rather than later. [...] In a January 31, 1977, message to Congress, Carter provided the details of his multifaceted program. Predictably, his plan for individual tax rebates got a disproportionate share of media attention.