Chapter

Inflation Adjustments

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI: http://dx.doi.org/10.1093/0199242569.003.0007
 Inflation Adjustments

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Discusses on the impact of income tax structure. It is widely acknowledged that the major goal of tax reductions was to adjust for the heavier tax burdens arising from inflation; at least it was true until the late 1980s. Thus it is necessary to clarify the mechanics of inflation adjustments via tax‐ cut policies.

Keywords: distortion; fiscal dividend; fiscal drag; income tax; inflation; tax cuts; tax indexing

Chapter.  8123 words.  Illustrated.

Subjects: Business and Management

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