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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge
Cambridge University Press
1980
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| Subjects: | |
| Online Access: | BSB01 UBG01 Volltext |
| 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 |
| Item Description: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Physical Description: | 1 online resource (xii, 176 pages) |
| ISBN: | 9780511895661 |
| DOI: | 10.1017/CBO9780511895661 |
Staff View
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| 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 | ||
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Record in the Search Index
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| 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 |
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| 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 |
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| id | DE-604.BV043929596 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:38:53Z |
| institution | BVB |
| isbn | 9780511895661 |
| language | English |
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| owner_facet | DE-12 DE-473 DE-BY-UBG |
| physical | 1 online resource (xii, 176 pages) |
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| publishDate | 1980 |
| publishDateSearch | 1980 |
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| 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 |
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