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Inflation and the Income Tax

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Author Info
Aaron, Henry J

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Abstract

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Publisher Info
Article provided by American Economic Association in its journal American Economic Review.

Volume (Year): 66 (1976)
Issue (Month): 2 (May)
Pages: 193-99
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Handle: RePEc:aea:aecrev:v:66:y:1976:i:2:p:193-99

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  1. Chang Woon Nam & Doina Maria Radulescu, 2003. "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 1(2), pages 52-55, 02. [Downloadable!]
  2. Martin Feldstein, 1981. "Adjusting Depreciation in an Inflationary Economy: Indexing versus Acceleration," NBER Working Papers 0395, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. William G. Dewald, 1998. "Inflation, real interest tax wedges, and capital formation," Review, Federal Reserve Bank of St. Louis, issue Jan, pages 29-35. [Downloadable!]
  4. Stanley Fischer & Franco Modigliani, 1980. "Towards An Understanding of the Real Effects and Costs of Inflation," NBER Working Papers 0303, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  5. Alan J. Auerbach & Martin Feldstein, 1980. "Inflation and the Choice of Asset Life," NBER Working Papers 0253, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  6. Glenn Jenkins & G.P. SHUKLA, 1990. "Fiscal Policies For Mining (Gold) In The Pacific Islands," Development Discussion Papers 1990-3, JDI Executive Programs. [Downloadable!]
  7. Martin Feldstein & Lawrence H. Summers, 1980. "Inflation and the Taxation of Capital Income in the Corporate Sector," NBER Working Papers 0312, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  8. repec:fip:fedreq:y:1978:i:jul:p:18-27:n:v.64no.4 is not listed on IDEAS
  9. Alan J. Auerbach & Lawrence H. Summers, 1979. "The Investment Tax Credit: An Evaluation," NBER Working Papers 0404, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  10. Nam, Chang Woon & Radulescu, Doina Maria, 2004. "Does Debt Maturity Matter for Investment Decisions?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  11. Lawrence H. Summers, 1981. "Inflation and the Valuation of Corporate Equities," NBER Working Papers 0824, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  12. David Altig & Charles T. Carlstrom, 1990. "Inflation and the personal tax code: assessing indexation," Working Paper 9006, Federal Reserve Bank of Cleveland. [Downloadable!]
  13. Immervoll H, 2000. "The Impact Of Inflation On Income Tax And Social Insurance Contributions In Europe," EUROMOD Working Papers EM2/00, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  14. Andrew Coleman, 2008. "Tax, Credit Constraints, and the Big Costs of Small Inflation," Working Papers 08_14, Motu Economic and Public Policy Research. [Downloadable!]
  15. David F. Bradford, 1982. "Issues in the Design of Saving and Investment Incentives," NBER Working Papers 0637, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  16. Jeffrey D. Fisher & Brent C Smith & Jerrold J. Stern & R. Brian Webb, 2005. "Analysis of Economic Depreciation for Multi-Family Property," Journal of Real Estate Research, American Real Estate Society, vol. 27(4), pages 355-370. [Downloadable!]
  17. Herwig Immervoll, 2003. "The Impact of Inflation on Income Tax and Social Insurance Contributions in Europe," Public Economics 0302004, EconWPA. [Downloadable!]
  18. William G. Dewald, 1998. "Inflation, real interest tax wedges, and capital formation," Working Papers 1998-005, Federal Reserve Bank of St. Louis. [Downloadable!]
  19. Immervoll, H., 2000. "Fiscal Drag - An Automatic Stabiliser?," Cambridge Working Papers in Economics 0025, Faculty of Economics, University of Cambridge. [Downloadable!]
  20. Chang Woon Nam, 2001. "Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  21. Daniel R. Feenberg & Harvey S. Rosen, 1989. "Promises, Promises: The States' Experience With Income Tax Indexing," NBER Working Papers 2712, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  22. Louis Kaplow, 1997. "Regional Cost-of-Living Adjustments in Tax-Transfer Schemes," NBER Working Papers 5008, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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