Inflation and the indexation of personal income taxes in theory and in practice
The work considers the arguments for and against the indexation of personal income taxes. The author first reviews the effects of inflation on personal income and tax liabilities. The four analytical adjustment schemes that have been proposed in the literature to correct for the impact of inflation...
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Format: | Article |
Language: | English |
Published: |
Associazione Economia civile
2014-01-01
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Series: | PSL Quarterly Review |
Subjects: | |
Online Access: | https://rosa.uniroma1.it/rosa04/psl_quarterly_review/article/view/11501 |