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1 Inflation and Tax Rates 1 (1975)

handle is hein.tera/inflandates0001 and id is 1 raw text is: TAX FOUNDATION'S INFLATION AN4D TAX RATES The references in this selected bibliography are arranged as follows: I. Indexation II. Individual Income Taxes III. Corporation Income Taxes A. Accounting 13. Depreciation C. Inventory Policy IV. Capital Gains I. Indexation Allan, J. R. anu others. Inuexing the Personal Income Tax: a Federal Perspective, Canadian Tax Journal, Vol. XXII, No. 4, July-August 1974, pp. 355-369. Inuexation in Canada - the reasons it is considered necessary, and its impli- catious for inuividual taxpayers. To be read with the hull and Leonard article. bossons, Joun and Wilson, Thomas A. Adjusting Tax Rates for Inflation, Canadian Tax Journal, Vol. XXI, No. 3, May-June 1973, pp. 185-199. Discussion of a proposal to adjust personal income taxes by an inflation index (Canada). Fellner, William and others. Correcting Taxes for Inflation (Domestic Affairs Study 34). Washington, D. C.: American Enterprise Institute for Public Policy Research, 1975. 47pp. Tne other authors are Kenneth W. Clarkson and John H. Moore. They explore the distorting effect of the recent steep inflation on the United States Federal tax system and suggest specific indexing operations for avoidance of future distort- ions. Fisnlow, Albert. Indexing 2razilian Style: Inflation Without Tears? Papers on Economic Activity, 1974, I, pp. 261-282. Brookings Friedman, Hilton. Using Escalators to Help Fight Inflation, Fortune, Vol. XC, 11o. 1, July 1974, pp. 94-97, 174-. Dr. Friedman advocates indexation in the widespread application of price- escalator clauses not only to wage contracts, but to long-term loans, and personal and corporate income taxes. Gennaro, Vincent. Indexing Inflation: Remedy or lialady? Business Review (Federal Reserve bank of Philadelphia), March 1975, pp. 3-13. Indexing cannot cure the rate of inflation but provides an environment for tue anti-inflationary policies. ALL REQUESTS FOR MATERIALS SHOULD BE SEIIT TO THE PUBLISHERS TAX FOUNDATION, INCORPORATED * 50 ROCKEFELLER PLAZA * NEW YORK, N.Y. 10020

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