We study whether the interaction between U.S. tax rules and inflation increases the real U.S. corporate tax burden … because tax deductions based on historical cost are not inflation-indexed. We extend prior literature by using new models to … examine this prediction. We find a significantly positive association between tax burden and inflation for capital- and …

is an example of legislative inflation of the anti-tax avoidance rules in the degradation phase of EU legal development … target the mentioned exploitation. Otherwise, the inflation of anti-tax avoidance rules in the EU law would be guaranteed for …