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Inflation and Taxation: Reviewing the Macroeconomic Issues

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  • Nowotny, Ewald

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  • Nowotny, Ewald, 1980. "Inflation and Taxation: Reviewing the Macroeconomic Issues," Journal of Economic Literature, American Economic Association, vol. 18(3), pages 1025-1049, September.
    • Handle: RePEc:aea:jeclit:v:18:y:1980:i:3:p:1025-49
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    1. Martin Feldstein & Lawrence Summers, 1983. "Inflation, Tax Rules, and the Long-term Interest Rate," NBER Chapters, in: Inflation, Tax Rules, and Capital Formation, pages 153-185, National Bureau of Economic Research, Inc.
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    6. Martin Feldstein & Jerry Green & Eytan Sheshinski, 1983. "Inflation and Taxes in a Growing Economy with Debt and Equity Finance," NBER Chapters, in: Inflation, Tax Rules, and Capital Formation, pages 44-60, National Bureau of Economic Research, Inc.
    7. Maital, Shlomo, 1972. "Inflation, Taxation and Equity," Economic Journal, Royal Economic Society, vol. 82(325), pages 158-169, March.
    8. Levi, Maurice D & Makin, John H, 1979. "Fisher, Phillips, Friedman and the Measured Impact of Inflation on Interest," Journal of Finance, American Finance Association, vol. 34(1), pages 35-52, March.
    9. Eisner, Robert, 1969. "Fiscal and Monetary Policy Reconsidered," American Economic Review, American Economic Association, vol. 59(5), pages 897-905, December.
    10. Robert W. Crandall, 1978. "Federal Government Initiatives to Reduce the Price Level," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 9(2), pages 401-452.
    11. Martin Feldstein & Lawrence Summers, 1983. "Inflation and the Taxation of Capital Income in the Corporate Sector," NBER Chapters, in: Inflation, Tax Rules, and Capital Formation, pages 116-152, National Bureau of Economic Research, Inc.
    12. Hartman, David G, 1979. "Taxation and the Effects of Inflation on the Real Capital Stock in an Open Economy," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 20(2), pages 417-425, June.
    13. Michael C. Lovell, 1978. "The Profit Picture: Trends and Cycles," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 9(3), pages 769-789.
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    16. Teruo Hirao & Carlos A. Aguirre, 1970. "Maintaining the Level of Income Tax Collections under Inflationary Conditions (Maintien du niveau de recouvrement des impôts sur le revenu en période inflationniste) (El mantenimiento del nivel de recaudaciones del impuesto sobre la renta habiendo ," IMF Staff Papers, Palgrave Macmillan, vol. 17(2), pages 277-325, July.
    17. Bach, G L & Stephenson, James B, 1974. "Inflation and the Redistribution of Wealth," The Review of Economics and Statistics, MIT Press, vol. 56(1), pages 1-13, February.
    18. Isard, Peter, 1973. "The Effectiveness of Using the Tax System to Curb Inflationary Collective Bargains: An Analysis of the Wallich-Weintraub Plan," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 729-740, May-June.
    19. Landskroner, Yoram & Levy, Haim, 1979. "Inflation, depreciation and optimal production," European Economic Review, Elsevier, vol. 12(4), pages 353-367, October.
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    22. Jacob Viner, 1923. "Taxation and Changes in Price Levels," Journal of Political Economy, University of Chicago Press, vol. 31(4), pages 494-494.
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    24. Joseph J. Minarik, 1979. "Who Wins, Who Loses from Inflation?," Challenge, Taylor & Francis Journals, vol. 21(6), pages 26-31, January.
    25. John B. Shoven & Jeremy I. Bulow, 1976. "Inflation Accounting and Nonfinancial Corporate Profits: Financial Assets and Liabilities," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 7(1), pages 15-66.
    26. Laurence S. Seidman, 1976. "A New Approach to the Control of Inflation," Challenge, Taylor & Francis Journals, vol. 19(3), pages 39-43, July.
    27. Robert J. Gordon, 1972. "Wage-Price Controls and the Shifting Phillips Curve," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 3(2), pages 385-421.
    28. Laurence S. Seidman, 1978. "Tax-Based Incomes Policies," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 9(2), pages 301-361.
    29. Marty, Alvin L, 1978. "Inflation, Taxes, and the Public Debt," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 10(4), pages 437-452, November.
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    33. repec:bla:econom:v:42:y:1975:i:167:p:272-82 is not listed on IDEAS
    34. Milton Friedman & Herbert Giersch & William Fellner, 1974. "Essays on Inflation and Indexation," Books, American Enterprise Institute, number 919189, September.
    35. Eisner, Robert, 1971. "What Went Wrong?," Journal of Political Economy, University of Chicago Press, vol. 79(3), pages 629-641, May-June.
    36. John Pitchford & Stephen J. Turnovsky, 1976. "Some Effects of Taxes on Inflation," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 90(4), pages 523-539.
    37. Brechling, Frank & Utgoff, Kathleen Classen, 1979. "Taxes and inflation," Carnegie-Rochester Conference Series on Public Policy, Elsevier, vol. 11(1), pages 223-248, January.
    38. Arthur M. Okun, 1977. "The Great Stagflation Swamp," Challenge, Taylor & Francis Journals, vol. 20(5), pages 6-13, November.
    39. Birati, Assa & Cukierman, Alex, 1979. "The redistributive effects of inflation and of the introduction of a real tax system in the U.S. bond market," Journal of Public Economics, Elsevier, vol. 12(1), pages 125-139, August.
    40. Turnovsky, Stephen J, 1974. "On the Role of Inflationary Expectations in a Short-Run Macro-Economic Model," Economic Journal, Royal Economic Society, vol. 84(334), pages 317-337, June.
    41. C. N. Caton, 1977. "Some Macro‐Economic Implications of Indexation of Personal Income Taxes," The Economic Record, The Economic Society of Australia, vol. 53(2), pages 137-148, June.
    42. Vito Tanzi, 1977. "Inflation, Lags in Collection, and the Real Value of Tax Revenue (L'inflation, les retards de recouvrement et la valeur réelle des recettes fiscales) (Inflación, desfases en la recaudación y valor real de los ingresos tributarios)," IMF Staff Papers, Palgrave Macmillan, vol. 24(1), pages 154-167, March.
    43. Diamond, P. A., 1975. "Inflation and the comprehensive tax base," Journal of Public Economics, Elsevier, vol. 4(3), pages 227-244, August.
    44. Patrick Grady & Donald R. Stephenson, 1977. "Some Macroeconomic Effects of Tax Reform and Indexing," Canadian Journal of Economics, Canadian Economics Association, vol. 10(3), pages 378-392, August.
    45. Mieszkowski, Peter, 1969. "Tax Incidence Theory: The Effects of Taxes on the Distribution of Income," Journal of Economic Literature, American Economic Association, vol. 7(4), pages 1103-1124, December.
    46. Robert Mundell, 1963. "Inflation and Real Interest," Journal of Political Economy, University of Chicago Press, vol. 71(3), pages 280-280.
    47. Laurence S. Seidman, 1978. "Would Tax Shifting Undermine the Tax-Based Incomes Policy?," Journal of Economic Issues, Taylor & Francis Journals, vol. 12(3), pages 647-676, September.
    48. Johnston, J & Timbrell, M, 1973. "Empirical Tests of a Bargaining Theory of Wage Rate Determination," The Manchester School of Economic & Social Studies, University of Manchester, vol. 41(2), pages 141-167, June.
    49. Hong, Hai, 1977. "Inflation and the Market Value of the Firm: Theory and Tests," Journal of Finance, American Finance Association, vol. 32(4), pages 1031-1048, September.
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    Cited by:

    1. Arsoy, Aylin Poroy & Gucenme, Umit, 2009. "The development of inflation accounting in Turkey," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 568-590.
    2. Andrew Coleman, 2008. "Tax, Credit Constraints, and the Big Costs of Small Inflation," Motu Working Papers 08_14, Motu Economic and Public Policy Research.
    3. Dubravko Mihaljek, 2023. "Inflation and public finances: an overview," Public Sector Economics, Institute of Public Finance, vol. 47(4), pages 413-430.
    4. Herwig Immervoll, 2006. "Fiscal Drag – An Automatic Stabiliser?," Research in Labor Economics, in: Micro-Simulation in Action, pages 141-163, Emerald Group Publishing Limited.
    5. Isabel Argimón & José Manuel González-Páramo, 1987. "Una medición de la rémora inflacionaria del IRPF: 1979-1985," Investigaciones Economicas, Fundación SEPI, vol. 11(2), pages 345-366, May.
    6. Oriol Sabaté & Sara Torregrosa-Hetland, 2024. "War inflation and taxation," UB School of Economics Working Papers 2024/463, University of Barcelona School of Economics.
    7. José Félix Sanz Sanz & María Arrazola Vacas, 2025. "Unveiling the bracket creep: static versus dynamic fiscal drag," Journal of Economics, Springer, vol. 146(3), pages 443-475, December.

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