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The impact of inflation on income tax and social insurance contributions in Europe

  • Immervoll, Herwig

Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and social insurance contribution receipts generated. It provides quantitative estimates for Germany, The Netherlands and the UK, using a preliminary version of EUROMOD, a European tax-benefit microsimulation model. The integrated framework provided by the model permits the use of common income concepts across countries and therefore enables one to make informative comparisons of the distributive consequences of the inflation induced erosion of tax- band limits, thresholds, deductions, tax credits, etc. The paper also tests the performance of automatic indexing regimes used in two of the countries.

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File URL: https://www.iser.essex.ac.uk/research/publications/working-papers/euromod/em2-00.pdf
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Paper provided by EUROMOD at the Institute for Social and Economic Research in its series EUROMOD Working Papers with number EM2/00.

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Date of creation: 01 May 2000
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Publication status: published
Handle: RePEc:ese:emodwp:em2-00
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  1. Amalio Humberto Petrei, 1975. "Inflation Adjustment Schemes under the Personal Income Tax (Méthodes d'ajustement de l'impôt sur le revenu des personnes physiques pour tenir compte de l'inflation) (Sistemas de ajuste del impuesto ," IMF Staff Papers, Palgrave Macmillan, vol. 22(2), pages 539-564, July.
  2. Sutherland, Holly & Immervoll, Herwig & O'Donoghue, Cathal, 1999. "An introduction to EUROMOD," EUROMOD Working Papers EM0/99, EUROMOD at the Institute for Social and Economic Research.
  3. Aaron, Henry J, 1976. "Inflation and the Income Tax," American Economic Review, American Economic Association, vol. 66(2), pages 193-99, May.
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