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Inflation and the personal income tax : an international perspective / Vito Tanzi

Author
Tanzi, Vito
Additional Titles
Inflation & the Personal Income Tax
Published
Cambridge : Cambridge University Press, 1980.
Physical Description
1 online resource (xii, 176 pages) : digital, PDF file(s).
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Contents
Inflation and personal income taxation: an introduction to the main issues; -- Inflation and the real progression of the rates: problems and solutions; -- Inflation and the real progression of the rates: countries' experiences; -- Inflation and the taxation of capital gains: problems and solutions; -- nflation and the taxation of interest income: problems and solutions; -- Inflation and the taxation of business incomes Inflation and rental incomes; -- nflation, lags in collection, and the real value of income tax revenue; -- Sensitivity of personal income tax yield to income changes: theory and measurement; -- Indexing the personal income tax for inflation and real growth; -- Inflation, income taxes, and the equilibrium rate of interest: theory; -- Inflation, income taxes, and interest rates: some empirical results; -- Inflation, indexation, and the wage-tax spiral; 13. Some general conclusions on indexation.
Summary
Inflation distorts income taxes in many ways, but primarily by redistributing the tax burden among taxpayers. This study analyses in detail the effects of inflation on income tax systems in many countries. It examines some of the more important distortions of income tax systems caused by inflation and discusses possible corrective measures, ranging from automatic adjustments (indexation) to ad hoc responses. These corrective measures are compared with the actual experiences of many countries that have pursued policies aimed at neutralizing the effects of inflation. By treating the problem of inflation and income taxes in a comprehensive manner and from an international perspective, this book fills an important gap in the income tax literature and will prove valuable to professional economists, policy makers concerned with tax problems, tax lawyers and accountants.
Subject(s)
ISBN
9780511895661 (ebook)
9780521229876 (hardback)
9780521068703 (paperback)
Note
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
View MARC record | catkey: 34849011