5 Do you think that the indexing of the U.S. tax structure is a good idea? Why or why not? Can you think of any reason why Congress did not immediately index tax rates in 1 981 when the legislation was passed rather than delaying the institution of indexing until 1 985? Will indexing make it easier or harder for Congress to increase tax revenues without voting for a tax increase? Explain. Do you think Congress may want to repeal or delay indexing prior to 1985? Why or why not?