The first bill he passed in 1982 taxed unemployment up to a certain threshold. Then in 1988 he said fukk it and taxed all of it. And this is in the midst of him passing the largest tax cuts in history which ballooned income in equality.
Not to mention, unemployment benefits doesn't cover nearly enough of wages earned. So you already making less and now you have to pay taxes? Reagan's logic was that ALL income should be treated the same which is bullshyt because capital gains income isn't treated the same.