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9780521068703

Inflation and the Personal Income Tax: An International Perspective

by
  • ISBN13:

    9780521068703

  • ISBN10:

    0521068703

  • Edition: 1st
  • Format: Paperback
  • Copyright: 2008-07-10
  • Publisher: Cambridge University Press

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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.

Table of 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
Inflation and the taxation of interest income: problems and solutions
Inflation and the taxation of business incomes Inflation and rental incomes
Inflation, 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
Some general conclusions on indexation
Table of Contents provided by Publisher. All Rights Reserved.

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