Inflation and the Personal Income Tax: An International Perspective Vito Tanzi

Inflation distorts income taxes in many ways, but primarily by redistributing the tax burden among taxpayers. This study analyses in detail the effects of inflation on income tax systems in many countries. It examines some of the more important distortions of income tax systems caused by inflation and discusses possible corrective measures, ranging from automatic adjustments (indexation) to ad hoc responses. Это и многое другое вы найдете в книге Inflation and the Personal Income Tax: An International Perspective (Vito Tanzi)