Inflation and the Personal Income Tax

R. I. G. Allen and D. Savage

National Institute Economic Review, 1974, vol. 70, 61-74

Abstract: Although it has long been recognised that inflation may have important consequences for the level and distribution of the burden of a progressive personal income tax, it is only with the recent sustained acceleration in the rate of increase of the general price level that these relationships have become matters of serious concern. A number of Western economies, including Iceland (in 1965), the Netherlands (1972) and, most recently, Canada (1974), have introduced schemes for linking the main parameters of the income tax to an index of consumer prices, and considerable interest has been shown in the possibility of a similar reform in this country.

Date: 1974
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.cambridge.org/core/product/identifier/ ... type/journal_article link to article abstract page (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cup:nierev:v:70:y:1974:i::p:61-74_7

Access Statistics for this article

More articles in National Institute Economic Review from National Institute of Economic and Social Research Cambridge University Press, UPH, Shaftesbury Road, Cambridge CB2 8BS UK. Contact information at EDIRC.
Bibliographic data for series maintained by Kirk Stebbing ().