Inflation and the Personal Income Tax

1. Inflation and personal income taxation: an introduction to the main issues; 2. Inflation and the real progression of the rates: problems and solutions; 3. Inflation and the real progression of the rates: countries' experiences; 4. Inflation and the taxation of capital gains: problems and solutions; 5. Inflation and the taxation of interest income: problems and solutions; 6. Inflation and the taxation of business incomes Inflation and rental incomes; 7. Inflation, lags in collection, and the real value of income tax revenue; 8. Sensitivity of personal income tax yield to income changes: theory and measurement; 9. Indexing the personal income tax for inflation and real growth; 10. Inflation, income taxes, and the equilibrium rate of interest: theory; 11. Inflation, income taxes, and interest rates: some empirical results; 12. Inflation, indexation, and the wage-tax spiral; 13. Some general conclusions on indexation.