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Inflation and the Personal Income Tax: An International Perspective

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April 2008

Beschreibung

Beschreibung

Inflation distorts income taxes in many ways, but primarily by redistributing the tax burden among taxpayers.


Inhaltsverzeichnis

1. Inflation and personal income taxation: an introduction to the main issues; 2. Inflation and the real progression of the rates: problems and solutions; 3. Inflation and the real progression of the rates: countries' experiences; 4. Inflation and the taxation of capital gains: problems and solutions; 5. Inflation and the taxation of interest income: problems and solutions; 6. Inflation and the taxation of business incomes Inflation and rental incomes; 7. Inflation, lags in collection, and the real value of income tax revenue; 8. Sensitivity of personal income tax yield to income changes: theory and measurement; 9. Indexing the personal income tax for inflation and real growth; 10. Inflation, income taxes, and the equilibrium rate of interest: theory; 11. Inflation, income taxes, and interest rates: some empirical results; 12. Inflation, indexation, and the wage-tax spiral; 13. Some general conclusions on indexation.
EAN: 9780521068703
ISBN: 0521068703
Untertitel: Sprache: Englisch.
Verlag: CAMBRIDGE UNIV PR
Erscheinungsdatum: April 2008
Seitenanzahl: 192 Seiten
Format: kartoniert
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