Inflazione e indicizzazione dell'imposizione personale sul reddito.
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: | Italian |
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Associazione Economia civile
2014-09-01
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| Series: | Moneta e Credito |
| Subjects: | |
| Online Access: | https://rosa.uniroma1.it/rosa04/moneta_e_credito/article/view/12664 |
| _version_ | 1811172752138174464 |
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| author | V. TANZI |
| author_facet | V. TANZI |
| author_sort | V. TANZI |
| collection | DOAJ |
| description | 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 on personal income tax liabilities are then described and some particular problems with the adjustment schemes are highlighted. Finally, practical applications of indexation in several countries are assessed.
JEL: E31, H24
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| first_indexed | 2024-04-10T17:35:38Z |
| format | Article |
| id | doaj.art-694db8403c644725a2d1ac4b7d6c8086 |
| institution | Directory Open Access Journal |
| issn | 2037-3651 |
| language | Italian |
| last_indexed | 2024-04-10T17:35:38Z |
| publishDate | 2014-09-01 |
| publisher | Associazione Economia civile |
| record_format | Article |
| series | Moneta e Credito |
| spelling | doaj.art-694db8403c644725a2d1ac4b7d6c80862023-02-03T16:37:43ZitaAssociazione Economia civileMoneta e Credito2037-36512014-09-012911610.13133/2037-3651/12664Inflazione e indicizzazione dell'imposizione personale sul reddito.V. TANZIThe 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 on personal income tax liabilities are then described and some particular problems with the adjustment schemes are highlighted. Finally, practical applications of indexation in several countries are assessed. JEL: E31, H24 https://rosa.uniroma1.it/rosa04/moneta_e_credito/article/view/12664Indexationpersonal income taxesadjustment schemesinflation |
| spellingShingle | V. TANZI Inflazione e indicizzazione dell'imposizione personale sul reddito. Moneta e Credito Indexation personal income taxes adjustment schemes inflation |
| title | Inflazione e indicizzazione dell'imposizione personale sul reddito. |
| title_full | Inflazione e indicizzazione dell'imposizione personale sul reddito. |
| title_fullStr | Inflazione e indicizzazione dell'imposizione personale sul reddito. |
| title_full_unstemmed | Inflazione e indicizzazione dell'imposizione personale sul reddito. |
| title_short | Inflazione e indicizzazione dell'imposizione personale sul reddito. |
| title_sort | inflazione e indicizzazione dell imposizione personale sul reddito |
| topic | Indexation personal income taxes adjustment schemes inflation |
| url | https://rosa.uniroma1.it/rosa04/moneta_e_credito/article/view/12664 |
| work_keys_str_mv | AT vtanzi inflazioneeindicizzazionedellimposizionepersonalesulreddito |