Abstract

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.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.