Vito Tanzi

Inflation and the Personal Income Tax

An International Perspective

• Broschiertes Buch

Produktbeschreibung

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

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 192
• Erscheinungstermin: 11. April 2008
• Englisch
• Abmessung: 229mm x 152mm x 11mm
• Gewicht: 287g
• ISBN-13: 9780521068703
• ISBN-10: 0521068703
• Artikelnr.: 23832433

Inhaltsangabe

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.