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Taxation and Inflation: A Survey of Recent Theory and Empirical Evidence

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  • D.A.L. Auld

    (University of Guelph)

Abstract

The past decade has witnessed considerable attention devoted to the relationship between tax increases and wage/price inflation. This paper surveys briefly the theoretical and empirical evidence of this period with emphasis on how tax variables have been incorporated into theoretical and empirical modes of wage and price determination.

Suggested Citation

  • D.A.L. Auld, 1977. "Taxation and Inflation: A Survey of Recent Theory and Empirical Evidence," Public Finance Review, , vol. 5(4), pages 403-418, October.
    • Handle: RePEc:sae:pubfin:v:5:y:1977:i:4:p:403-418
    DOI: 10.1177/109114217700500401
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    References listed on IDEAS

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    1. John H. Hotson, 1971. "Adverse Effects of Tax and Interest Hikes as Strengthening the Case for Incomes Polices-or a Part of the Elephant," Canadian Journal of Economics, Canadian Economics Association, vol. 4(2), pages 164-181, May.
    2. 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.
    3. Pitchford, John D & Turnovsky, Stephen J, 1975. "Income Distribution and Taxes in an Inflationary Context," Economica, London School of Economics and Political Science, vol. 42(167), pages 272-282, August.
    4. G. Brennan & D. A. L. Auld, 1968. "The Tax Cut as an Anti‐Inflationary Measure," The Economic Record, The Economic Society of Australia, vol. 44(4), pages 520-525, December.
    5. Burrows, Paul & Hitiris, Theodore, 1972. "Estimating the Impact of Incomes Policy," Bulletin of Economic Research, Wiley Blackwell, vol. 24(1), pages 42-51, May.
    6. 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.
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    Cited by:

    1. Nowotny, Ewald, 1980. "Inflation and Taxation: Reviewing the Macroeconomic Issues," Journal of Economic Literature, American Economic Association, vol. 18(3), pages 1025-1049, September.
    2. Hughes, Gerard, 1985. "Payroll Tax Incidence, The Direct Tax Burden and The Rate of Return on State Pension Contributions in Ireland," Research Series, Economic and Social Research Institute (ESRI), number GRS120, June.

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