Inflation and the personal income tax: an international perspective
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 a...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
1980
|
| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Beschreibung: | 1 online resource (xii, 176 pages) |
| ISBN: | 9780511895661 |
| DOI: | 10.1017/CBO9780511895661 |
Internformat
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV043929596 | ||
| 003 | DE-604 | ||
| 005 | 20180524 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 161202s1980 |||| o||u| ||||||eng d | ||
| 020 | |a 9780511895661 |c Online |9 978-0-511-89566-1 | ||
| 024 | 7 | |a 10.1017/CBO9780511895661 |2 doi | |
| 035 | |a (ZDB-20-CBO)CR9780511895661 | ||
| 035 | |a (OCoLC)967424153 | ||
| 035 | |a (DE-599)BVBBV043929596 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-12 |a DE-473 | ||
| 082 | 0 | |a 336.2/4 |2 18eng | |
| 084 | |a QL 610 |0 (DE-625)141740: |2 rvk | ||
| 084 | |a QL 611 |0 (DE-625)141741: |2 rvk | ||
| 100 | 1 | |a Tanzi, Vito |d 1935- |e Verfasser |0 (DE-588)119438879 |4 aut | |
| 245 | 1 | 0 | |a Inflation and the personal income tax |b an international perspective |c Vito Tanzi |
| 246 | 1 | 3 | |a Inflation & the Personal Income Tax |
| 264 | 1 | |a Cambridge |b Cambridge University Press |c 1980 | |
| 300 | |a 1 online resource (xii, 176 pages) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 500 | |a Title from publisher's bibliographic system (viewed on 05 Oct 2015) | ||
| 505 | 8 | 0 | |t Inflation and personal income taxation: an introduction to the main issues; |t Inflation and the real progression of the rates: problems and solutions; |t Inflation and the real progression of the rates: countries' experiences; |t Inflation and the taxation of capital gains: problems and solutions; |t nflation and the taxation of interest income: problems and solutions; |t Inflation and the taxation of business incomes Inflation and rental incomes; |t nflation, lags in collection, and the real value of income tax revenue; |t Sensitivity of personal income tax yield to income changes: theory and measurement; |t Indexing the personal income tax for inflation and real growth; |t Inflation, income taxes, and the equilibrium rate of interest: theory; |t Inflation, income taxes, and interest rates: some empirical results; |t Inflation, indexation, and the wage-tax spiral; 13. Some general conclusions on indexation |
| 520 | |a 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 | ||
| 650 | 4 | |a Income tax / Effect of inflation on | |
| 650 | 0 | 7 | |a Inflation |0 (DE-588)4026887-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Einkommensteuer |0 (DE-588)4013895-1 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Einkommensteuer |0 (DE-588)4013895-1 |D s |
| 689 | 0 | 1 | |a Inflation |0 (DE-588)4026887-1 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druckausgabe |z 978-0-521-06870-3 |
| 776 | 0 | 8 | |i Erscheint auch als |n Druckausgabe |z 978-0-521-22987-6 |
| 856 | 4 | 0 | |u https://doi.org/10.1017/CBO9780511895661 |x Verlag |z URL des Erstveröffentlichers |3 Volltext |
| 912 | |a ZDB-20-CBO | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-029338675 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 966 | e | |u https://doi.org/10.1017/CBO9780511895661 |l BSB01 |p ZDB-20-CBO |q BSB_PDA_CBO |x Verlag |3 Volltext | |
| 966 | e | |u https://doi.org/10.1017/CBO9780511895661 |l UBG01 |p ZDB-20-CBO |q UBG_PDA_CBO |x Verlag |3 Volltext | |
Datensatz im Suchindex
| _version_ | 1804176860405301248 |
|---|---|
| any_adam_object | |
| author | Tanzi, Vito 1935- |
| author_GND | (DE-588)119438879 |
| author_facet | Tanzi, Vito 1935- |
| author_role | aut |
| author_sort | Tanzi, Vito 1935- |
| author_variant | v t vt |
| building | Verbundindex |
| bvnumber | BV043929596 |
| classification_rvk | QL 610 QL 611 |
| collection | ZDB-20-CBO |
| 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 |
| ctrlnum | (ZDB-20-CBO)CR9780511895661 (OCoLC)967424153 (DE-599)BVBBV043929596 |
| dewey-full | 336.2/4 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2/4 |
| dewey-search | 336.2/4 |
| dewey-sort | 3336.2 14 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511895661 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03843nmm a2200517zc 4500</leader><controlfield tag="001">BV043929596</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20180524 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">161202s1980 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780511895661</subfield><subfield code="c">Online</subfield><subfield code="9">978-0-511-89566-1</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1017/CBO9780511895661</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-20-CBO)CR9780511895661</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)967424153</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV043929596</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-473</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.2/4</subfield><subfield code="2">18eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 610</subfield><subfield code="0">(DE-625)141740:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 611</subfield><subfield code="0">(DE-625)141741:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Tanzi, Vito</subfield><subfield code="d">1935-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)119438879</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Inflation and the personal income tax</subfield><subfield code="b">an international perspective</subfield><subfield code="c">Vito Tanzi</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Inflation & the Personal Income Tax</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cambridge</subfield><subfield code="b">Cambridge University Press</subfield><subfield code="c">1980</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (xii, 176 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Title from publisher's bibliographic system (viewed on 05 Oct 2015)</subfield></datafield><datafield tag="505" ind1="8" ind2="0"><subfield code="t">Inflation and personal income taxation: an introduction to the main issues;</subfield><subfield code="t">Inflation and the real progression of the rates: problems and solutions;</subfield><subfield code="t">Inflation and the real progression of the rates: countries' experiences;</subfield><subfield code="t">Inflation and the taxation of capital gains: problems and solutions;</subfield><subfield code="t">nflation and the taxation of interest income: problems and solutions;</subfield><subfield code="t">Inflation and the taxation of business incomes Inflation and rental incomes;</subfield><subfield code="t">nflation, lags in collection, and the real value of income tax revenue;</subfield><subfield code="t">Sensitivity of personal income tax yield to income changes: theory and measurement;</subfield><subfield code="t">Indexing the personal income tax for inflation and real growth;</subfield><subfield code="t">Inflation, income taxes, and the equilibrium rate of interest: theory;</subfield><subfield code="t">Inflation, income taxes, and interest rates: some empirical results;</subfield><subfield code="t">Inflation, indexation, and the wage-tax spiral; 13. Some general conclusions on indexation</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Income tax / Effect of inflation on</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Inflation</subfield><subfield code="0">(DE-588)4026887-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Einkommensteuer</subfield><subfield code="0">(DE-588)4013895-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Einkommensteuer</subfield><subfield code="0">(DE-588)4013895-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Inflation</subfield><subfield code="0">(DE-588)4026887-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druckausgabe</subfield><subfield code="z">978-0-521-06870-3</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druckausgabe</subfield><subfield code="z">978-0-521-22987-6</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1017/CBO9780511895661</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-20-CBO</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-029338675</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1017/CBO9780511895661</subfield><subfield code="l">BSB01</subfield><subfield code="p">ZDB-20-CBO</subfield><subfield code="q">BSB_PDA_CBO</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1017/CBO9780511895661</subfield><subfield code="l">UBG01</subfield><subfield code="p">ZDB-20-CBO</subfield><subfield code="q">UBG_PDA_CBO</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV043929596 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:38:53Z |
| institution | BVB |
| isbn | 9780511895661 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029338675 |
| oclc_num | 967424153 |
| open_access_boolean | |
| owner | DE-12 DE-473 DE-BY-UBG |
| owner_facet | DE-12 DE-473 DE-BY-UBG |
| physical | 1 online resource (xii, 176 pages) |
| psigel | ZDB-20-CBO ZDB-20-CBO BSB_PDA_CBO ZDB-20-CBO UBG_PDA_CBO |
| publishDate | 1980 |
| publishDateSearch | 1980 |
| publishDateSort | 1980 |
| publisher | Cambridge University Press |
| record_format | marc |
| spelling | Tanzi, Vito 1935- Verfasser (DE-588)119438879 aut Inflation and the personal income tax an international perspective Vito Tanzi Inflation & the Personal Income Tax Cambridge Cambridge University Press 1980 1 online resource (xii, 176 pages) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 05 Oct 2015) 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 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 Income tax / Effect of inflation on Inflation (DE-588)4026887-1 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 s Inflation (DE-588)4026887-1 s 1\p DE-604 Erscheint auch als Druckausgabe 978-0-521-06870-3 Erscheint auch als Druckausgabe 978-0-521-22987-6 https://doi.org/10.1017/CBO9780511895661 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Tanzi, Vito 1935- Inflation and the personal income tax an international perspective 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 Income tax / Effect of inflation on Inflation (DE-588)4026887-1 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)4026887-1 (DE-588)4013895-1 |
| title | Inflation and the personal income tax an international perspective |
| title_alt | Inflation & the Personal Income Tax 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 |
| title_auth | Inflation and the personal income tax an international perspective |
| title_exact_search | Inflation and the personal income tax an international perspective |
| title_full | Inflation and the personal income tax an international perspective Vito Tanzi |
| title_fullStr | Inflation and the personal income tax an international perspective Vito Tanzi |
| title_full_unstemmed | Inflation and the personal income tax an international perspective Vito Tanzi |
| title_short | Inflation and the personal income tax |
| title_sort | inflation and the personal income tax an international perspective |
| title_sub | an international perspective |
| topic | Income tax / Effect of inflation on Inflation (DE-588)4026887-1 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | Income tax / Effect of inflation on Inflation Einkommensteuer |
| url | https://doi.org/10.1017/CBO9780511895661 |
| work_keys_str_mv | AT tanzivito inflationandthepersonalincometaxaninternationalperspective AT tanzivito inflationthepersonalincometax |