This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and … those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low …

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 …

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