DOAJ Open Access 2014

Inflation and the indexation of personal income taxes in theory and in practice

V. TANZI

Abstrak

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

Topik & Kata Kunci

Political science Economic theory. Demography

Penulis (1)

V. TANZI

Format Sitasi

APA MLA BibTeX

TANZI, V. (2014). Inflation and the indexation of personal income taxes in theory and in practice. https://doi.org/10.13133/2037-3643/11501

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Informasi Jurnal

Tahun Terbit: 2014
Sumber Database: DOAJ
DOI: 10.13133/2037-3643/11501
Akses: Open Access ✓