Who Benefits from Indexation?

This article analyzes the distributional effects of indexation of the standard deduction, the personal exemption, and the marginal tax rate brackets in the personal income tax. The analysis focuses upon Colorado, a state that enacted full indexation of its personal income tax in 1978. It is found th...

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Veröffentlicht in:	Public finance quarterly 1987-01, Vol.15 (1), p.27-44
Hauptverfasser:	Alm, James, Zubrow, Reuben A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Advantages Colorado Deductions Effects Income tax, State Income taxes Index clauses Indexation Marginal Poor State taxes Tax deductions Tax exemptions Tax rates Taxation
Online-Zugang:	Volltext
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