inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax … extent to which the previous reform efforts, made in this country since 1958, have led to the change of the real, inflation …, when the 'hidden' distortion caused by inflation prevails. According to the long-term real view adopted in this study, the …

under various inflation scenarios. We develop a tax micro-simulation model for the newly available Panel on Household … insurance contribution system with respect to the inflation rate, which contrasts with Immervoll (2005) who finds that fiscal …-tax income substantially. Allowing inflation compensation to lean towards the poor by boosting their share of capital income may …

zugenommen hat. -- Kalte Progression ; Steuertarif ; Inflation ; Steuerentlastung ; Einkommensteuerbelastung …

This paper studies the redistributive and revenue effects of bracket creep in Germany under various inflation scenarios … effect of the tax system with respect to the inflation rate, which contrasts Immervoll (2005) who finds that the fiscal drag … simulation environment, this rate can reach above 75% with four years' inaction on 4% annual inflation. When this rich tax can be …