IDEAS home Printed from https://ideas.repec.org/r/aea/aecrev/v66y1976i2p193-99.html
   My bibliography  Save this item

Inflation and the Income Tax

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Chang Woon Nam & Doina Radulescu, 2003. "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 52-55, 02.
  2. Martin Feldstein, 1979. "Adjusting Depreciation in an Inflationary Economy: Indexing versus Acceleration," NBER Working Papers 0395, National Bureau of Economic Research, Inc.
  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.
  4. Davis, Neal & Hanson, Gregory D. & Kinnucan, Henry, 1986. "Taxation And Agriculture: An Annotated Bibliography Of Selected Journals," Staff Reports 277841, United States Department of Agriculture, Economic Research Service.
  5. Levy, Horacio & Nogueira, José Ricardo & Siqueira, Rozane Bezerra & Immervoll, Herwig & O'Donoghue, Cathal, 2010. "Simulating the impact of inflation on the progressivity of personal income tax in Brazil," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 64(4), December.
  6. Chang Woon Nam & Christoph Zeiner, 2015. "Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany," CESifo Working Paper Series 5626, CESifo.
  7. Bergström, Villy & Södersten, Jan, 1979. "Inflation, Taxation and Capital Cost," Working Paper Series 19, Research Institute of Industrial Economics.
  8. repec:ces:ifodic:v:1:y:2003:i:2:p:14567962 is not listed on IDEAS
  9. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
  10. Nowotny, Ewald, 1980. "Inflation and Taxation: Reviewing the Macroeconomic Issues," Journal of Economic Literature, American Economic Association, vol. 18(3), pages 1025-1049, September.
  11. Hrubovcak, James & LeBlanc, Michael, 1985. "Tax Policy and Agricultural Investment," Technical Bulletins 157673, United States Department of Agriculture, Economic Research Service.
  12. John P. Formby & David Sykes, 1984. "State Income Tax Progressivity," Public Finance Review, , vol. 12(2), pages 153-165, April.
  13. Immervoll, Herwig, 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.
  14. Herwig Immervoll, 2006. "Fiscal Drag – An Automatic Stabiliser?," Research in Labor Economics, in: Micro-Simulation in Action, pages 141-163, Emerald Group Publishing Limited.
  15. William G. Dewald, 1998. "Inflation, real interest tax wedges, and capital formation," Working Papers 1998-005, Federal Reserve Bank of St. Louis.
  16. C E McLure Jr, 1984. "The Evolution of Tax Advice and the Taxation of Capital Income in the USA," Environment and Planning C, , vol. 2(3), pages 251-269, September.
  17. Philip Mirowski & Arthur R. Schwartz, 1982. "The Falling Share of Corporate Taxation," Journal of Post Keynesian Economics, Taylor & Francis Journals, vol. 5(2), pages 245-256, December.
  18. Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2003. "Effects of Tax Depreciation Rules on Firms' Investment Decisions: A Comparison of European Transition Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 52-55, February.
  19. Stanley Fischer & Franco Modigliani, 1978. "Towards an understanding of the real effects and costs of inflation," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 114(4), pages 810-833, December.
  20. Brazell, David W. & Mackie, James B. III, 2000. "Depreciation Lives and Methods: Current Issues in the U.S. Capital Cost Recovery System," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 531-62, September.
  21. 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.
  22. Alan J. Auerbach & Lawrence H. Summers, 1979. "The Investment Tax Credit: An Evaluation," NBER Working Papers 0404, National Bureau of Economic Research, Inc.
  23. Lawrence H. Summers, 1981. "Inflation and the Valuation of Corporate Equities," NBER Working Papers 0824, National Bureau of Economic Research, Inc.
  24. Watts, Myles J. & Bravo-Ureta, Boris E., 1984. "Tax Policy And Invariant Asset Valuations Under Inflation," 1984 Annual Meeting, August 5-8, Ithaca, New York 279013, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  25. David F. Bradford, 1981. "Issues in the Design of Saving and Investment Incentives," NBER Working Papers 0637, National Bureau of Economic Research, Inc.
  26. Poddar, Satya N. & Genser, Bernd, 1986. "Measurement of effective tax progression," Discussion Papers, Series I 224, University of Konstanz, Department of Economics.
  27. Glenn Jenkins & Chun-Yan Kuo & Arnold C. Harberger, 2011. "Cost-Benefit Analysis for Investment Decisions: Chapter 3 (The Financial Appraisal of Projects)," Development Discussion Papers 2011-03, JDI Executive Programs.
  28. Jorge Onrubia?Fernández & José Félix Sanz?Sanz, 2009. "Reported Taxable Income and Marginal Tax Rates: Evidence for Spain Based on the Fiscal Drag," Department of Economics - Working Papers Series 1075, The University of Melbourne.
  29. Sebastian Beer & Mark Griffiths & Alexander Klemm, 2023. "Tax distortions from inflation: What are they? How to deal with them?," Public Sector Economics, Institute of Public Finance, vol. 47(3), pages 353-386.
  30. Feenberg, Daniel R. & Rosen, Harvey S., 1988. "Promises, Promises: The States' Experience With Income Tax Indexing," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(4), pages 525-542, December.
  31. Brazell, David W. & Mackie, James B. III, 2000. "Depreciation Lives and Methods: Current Issues in the U.S. Capital Cost Recovery System," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 531-562, September.
  32. Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012. "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research 137, arqus - Arbeitskreis Quantitative Steuerlehre.
  33. David E. Altig & Charles T. Carlstrom, 1990. "Inflation and the personal tax code: assessing indexation," Working Papers (Old Series) 9006, Federal Reserve Bank of Cleveland.
  34. Andrew Coleman, 2008. "Tax, Credit Constraints, and the Big Costs of Small Inflation," Working Papers 08_14, Motu Economic and Public Policy Research.
  35. Martin Feldstein, 1983. "References," NBER Chapters, in: Inflation, Tax Rules, and Capital Formation, pages 287-296, National Bureau of Economic Research, Inc.
  36. Louis Kaplow, 1995. "Regional Cost-of-Living Adjustments in Tax-Transfer Schemes," NBER Working Papers 5008, National Bureau of Economic Research, Inc.
  37. 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.
  38. Auerbach, Alan J, 1979. "Inflation and the Choice of Asset Life," Journal of Political Economy, University of Chicago Press, vol. 87(3), pages 621-638, June.
  39. Walter A. Varvel & John R. Walter, 1978. "LIFO inventory accounting : effects on corporate profits, inventory-sales ratios, and inventory investment," Economic Review, Federal Reserve Bank of Richmond, vol. 64(Jul), pages 18-27.
  40. Bryan Haig, 1982. "Inflation and Profits — The SVA and Depreciation Adjustments in the National Accounts," The Economic Record, The Economic Society of Australia, vol. 58(4), pages 357-366, December.
  41. Glenn Jenkins & G.P. SHUKLA, 1990. "Fiscal Policies For Mining (Gold) In The Pacific Islands," Development Discussion Papers 1990-03, JDI Executive Programs.
  42. Immervoll, Herwig, 2004. "Falling up the stairs: an exploration of the effects of ‘bracket creep’ on household incomes," EUROMOD Working Papers EM3/04, EUROMOD at the Institute for Social and Economic Research.
  43. Charles T. Clotfelter, 1984. "Tax Cut Meets Bracket Creep: the Rise and Fall of Marginal Tax Rates, 1964-1984," Public Finance Review, , vol. 12(2), pages 131-152, April.
  44. Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2004. "Does Debt Maturity Matter for Investment Decisions?," CESifo Working Paper Series 1124, CESifo.
  45. Bravo-Ureta, Boris E., 1983. "Distortions Imposed By Inflation on Historical-Cost Depreciation," Northeastern Journal of Agricultural and Resource Economics, Northeastern Agricultural and Resource Economics Association, vol. 0(Number 1), pages 1-8.
  46. Hrubovcak, James M. & Durst, Ron L., 1986. "The Impact Of Tax Reform On Implicit Rental Rates For Farm Capital," 1986 Annual Meeting, July 27-30, Reno, Nevada 278497, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  47. James Alm & Reuben A. Zubrow, 1987. "Who Benefits from Indexation?," Public Finance Review, , vol. 15(1), pages 27-44, January.
  48. 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.
  49. Hrubovcak, James & Durst, Ron, 1987. "The Tax Reform Act of 1986: Implications for the Cost of Capital in Agriculture," 1987 Annual Meeting, August 2-5, East Lansing, Michigan 269949, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  50. 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 528, CESifo.
  51. Adnan Abdulaziz Shahir & Francesco Figari, 2021. "The effect of fiscal drag on income distribution and work incentives: A microsimulation analysis on selected African countries," WIDER Working Paper Series wp-2021-167, World Institute for Development Economic Research (UNU-WIDER).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.