About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

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

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 3,000 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most