Inflation and the Indexation of Personal Income Taxes in Theory and Practice
The impact of inflation on taxpayers’ liabilities can be measured in at least two different and often contrasting ways. On the one hand, it can be measured by the percentage increases in the average tax rates. On the other hand, it can be measured by the percentage points, that is the absolute incre...
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| Format: | Article |
| Language: | English |
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Associazione Economia civile
1976-09-01
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| Series: | PSL Quarterly Review |
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| Online Access: | http://ojs.uniroma1.it/index.php/PSLQuarterlyReview/article/view/10366/10264 |