Tanzi, Vito - In: Banca Nazionale del Lavoro Quarterly Review 29 (1976) 118, pp. 241-271
indexation of the personal income tax cannot be made in abstract as the consequences of indexing differ among countries. … ways. On the one hand, it can be measured by the percentage increases in the average tax rates. On the other hand, it can … more attention, it is the latter that is more significant in regards to the effects on disposable incomes and after-tax …
