The UP tax was a revenue program for FDR's New Deal. The act was  controversial even within FDR's United States Treasury Department, as some economists such as Alfred G. Buehler thought that it would harm the ability of business to put capital towards company growth.
The UP tax was a financial plan under FDR's New Deal. It faced criticism from within the U.S. Treasury Department, especially from economists like Alfred G. Buehler who believed it could discourage businesses from investing in their growth.