Dec. 26 (Bloomberg) -- Bloomberg View columnist Justin Fox presents a column explaining that the new tax cut legislation, which tampers with indexation, includes a tax increase that will get bigger and bigger over the decades, and it will weigh heaviest on those in lower tax brackets. Unlike most other individual income tax changes in the new law, it is permanent, and given its positive revenue implications, it is hard to imagine any future Congress rolling it back. This commentary aired on Bloomberg Radio.\u0010\u0010This is a Bloomberg View podcast.\u0010Terminal Users: Click {1 } to play or download now. \u0010Launchpad users: Click on "Attachments" to play now.\u0010For additional Bloomberg podcasts, see {BPOD }.\u0010 \u0010To contact the author of this story:\u0010Justin Fox at [email protected].\u0010\u0010To contact the editor responsible for this story:\u0010Brooke Sample at [email protected].