Since 2014
Inflazione e indicizzazione dell'imposizione personale sul reddito.
Moneta e Credito
View Archive Info| Field | Value | |
| Title |
Inflazione e indicizzazione dell'imposizione personale sul reddito.
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| Creator |
TANZI, V.
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| Subject |
—
Indexation, personal income taxes, adjustment schemes, inflation E31, H24 |
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| Description |
The work considers the arguments for and against the indexation of personal income taxes. The author first reviews the effects of inflation on personal income and tax liabilities. The four analytical adjustment schemes that have been proposed in the literature to correct for the impact of inflation on personal income tax liabilities are then described and some particular problems with the adjustment schemes are highlighted. Finally, practical applications of indexation in several countries are assessed.JEL: E31, H24
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| Publisher |
Associazione Economia civile
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| Contributor |
—
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| Date |
2014-09-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Articolo peer-review |
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| Format |
application/pdf
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| Identifier |
http://ojs.uniroma1.it/index.php/monetaecredito/article/view/12664
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| Source |
Moneta e Credito; Vol 29, N° 116 (1976)
Moneta e Credito; Vol 29, N° 116 (1976) 2037-3651 |
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| Language |
ita
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| Relation |
http://ojs.uniroma1.it/index.php/monetaecredito/article/view/12664/12459
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| Rights |
Copyright (c) 2016 V. TANZI
http://creativecommons.org/licenses/by-nc-nd/4.0 |
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