累进增值税(财政政策)作为通胀目标的工具:更高的通胀目标是否合理?

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2016-07-07 DOI:10.2139/SSRN.2805872

J. Altamirano

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引用次数: 0

摘要

在应税收入的前提下，通过增值税/商品及服务税纳税申报表的累退增值税或商品及服务税将成为累进性质的CPI调整生活成本津贴税收抵免或退税，解决了收入指数的购买力和费雪方程允许高达15%的通货膨胀目标没有通货膨胀的成本?

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The Progressive Value Added Tax (Fiscal Policy) as a Tool of Inflation Targeting: Is a Higher Inflation Target Plausible?

Premised upon taxable income the regressive Value Added Tax or Goods and Services Tax through VAT/GST Tax Returns would become progressive in nature with a CPI adjusted cost of living allowance tax credit or rebate that solves the purchasing power of income index and the Fisher Equation allows up to a 15% inflation target without the costs of inflation?

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ERN: Value-Added Tax; Goods & Services Tax (Topic)

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