2001-12-01, English, Article, Journal or magazine article edition: After the death of inflation: will fiscal drag survive? Heinemann, Friedrich

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/84939927
Physical Description
  • Magazine/​Journal article
Published
  • Blackwell Publishers Ltd., 2001 Dec
Language
  • English

Edition details

Title
  • After the death of inflation: will fiscal drag survive?
Appears In
  • Fiscal Studies, v.22, no.4, 2001 Dec, p.527(20) (ISSN: 0143-5671)
Author
  • Heinemann, Friedrich
Published
  • Blackwell Publishers Ltd., 2001 Dec
Physical Description
  • Magazine/​Journal article
Subjects
Target Audience
  • Academic
  • Trade
Summary
  • Declining inflation rates might have negative consequences for tax revenues. Phenomena such as the inflationary bracket creep in a progressive income tax system do not work any longer. With this background, the paper analyses the extent of fiscal drag for OECD countries since 1965. Some consideration of the role of money illusion and indexation in this context lays the theoretical base. A framework is presented that allows for the classification of fiscal structures with regard to the type of fiscal drag. The subsequent econometric panel analysis is performed for total and disaggregated government revenues. The results back theoretical considerations of inflation's impact on different kinds of taxes, which tends to be positive for individual income taxes and social security contributions and is negative for corporate income taxation. The paper concludes that both declining inflation and changing tax structures limit the potential for future fiscal drag. JEL classification: H20, E63.
Terms of Use
  • COPYRIGHT 2001 Blackwell Publishers Ltd.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
  • Gale Expanded Academic
Identifier
  • 93460593

Get this edition

Published in

Some editions of the publication "Fiscal studies (Online)" are available from these libraries. The edition containing this article ( v.22, no.4, 2001 Dec, p.527(20) ) may not be available:

None of your libraries hold this item.

These 16 locations in All:

Library Access Call number(s) Formats held Language
Australian Nuclear Science and Technology Organisation. ANSTO Library. Not open to the public Held. Check with Library Periodical; Journal, magazine, other English
Charles Sturt University. Bathurst Campus Library. Open to the public 000831865; P336.3 1; Vol.12 (1991) - Vol.16 (1995) Periodical; Journal, magazine, other English
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 002054627; Full Text Available; ProQuest Central New Platform - Available from 1992 until 2008 Periodical; Journal, magazine, other English
CSIRO. Library Services. Not open to the public 342290; Online access. Available for document delivery. Restrictions apply.; Vol. 13 (1992)- Periodical; Journal, magazine, other English
Dept. of Social Services. Library Services. May not be open to the public SER; Vol. 18, no. 1 (Feb. 1997) - Vol. 30 no. 3/4 (Sept. 2009) Periodical; Journal, magazine, other English
Edith Cowan University. Edith Cowan University Library. Open to the public Periodical; Journal, magazine, other English
Griffith University. Griffith University Library. Open to the public .b13594138; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 994114310802171; HJ1023 .F57; Vol. 11 (1990)-17(1996) Periodical; Journal, magazine, other English
Mazenod College. Mazenod College Library. Open to the public Periodical; Journal, magazine, other English
Mentone Girls' Grammar School. Kerferd Library . Not open to the public Held. Not for ILL. Periodical; Journal, magazine, other English
Parliament of Australia. Parliamentary Library. Not open to the public u92701; held Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public ECO P 336.005 FS; v.3-v.23; 1982-2002 Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b11281716; sshp HJ101 .F5 : 4(1983)-30(2009) Periodical; Journal, magazine, other English
University of Tasmania. Open to the public .b11853001; Ironmtn ser v4n1-v15n4;1983-94 Periodical; Journal, magazine, other English
Xavier College. Brennan Library. May not be open to the public Periodical; Journal, magazine, other English
Show 0 more libraries...

These 2 locations in Australian Capital Territory:

Library Access Call number(s) Formats held Language
Dept. of Social Services. Library Services. May not be open to the public SER; Vol. 18, no. 1 (Feb. 1997) - Vol. 30 no. 3/4 (Sept. 2009) Periodical; Journal, magazine, other English
Parliament of Australia. Parliamentary Library. Not open to the public u92701; held Periodical; Journal, magazine, other English
Show 0 more libraries...

These 5 locations in New South Wales:

Library Access Call number(s) Formats held Language
Australian Nuclear Science and Technology Organisation. ANSTO Library. Not open to the public Held. Check with Library Periodical; Journal, magazine, other English
Charles Sturt University. Bathurst Campus Library. Open to the public 000831865; P336.3 1; Vol.12 (1991) - Vol.16 (1995) Periodical; Journal, magazine, other English
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 002054627; Full Text Available; ProQuest Central New Platform - Available from 1992 until 2008 Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 994114310802171; HJ1023 .F57; Vol. 11 (1990)-17(1996) Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
Show 0 more libraries...
None of your libraries hold this item.

These 2 locations in Queensland:

Library Access Call number(s) Formats held Language
Griffith University. Griffith University Library. Open to the public .b13594138; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b11281716; sshp HJ101 .F5 : 4(1983)-30(2009) Periodical; Journal, magazine, other English
Show 0 more libraries...
None of your libraries hold this item.

This single location in Tasmania:

Library Access Call number(s) Formats held Language
University of Tasmania. Open to the public .b11853001; Ironmtn ser v4n1-v15n4;1983-94 Periodical; Journal, magazine, other English
Show 0 more libraries...

These 5 locations in Victoria:

Library Access Call number(s) Formats held Language
CSIRO. Library Services. Not open to the public 342290; Online access. Available for document delivery. Restrictions apply.; Vol. 13 (1992)- Periodical; Journal, magazine, other English
Mazenod College. Mazenod College Library. Open to the public Periodical; Journal, magazine, other English
Mentone Girls' Grammar School. Kerferd Library . Not open to the public Held. Not for ILL. Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public ECO P 336.005 FS; v.3-v.23; 1982-2002 Periodical; Journal, magazine, other English
Xavier College. Brennan Library. May not be open to the public Periodical; Journal, magazine, other English
Show 0 more libraries...
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment