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- Title
Policy Forum: The Effects of Indexation and Inflation on Tax System Design.
- Authors
Hansen, Jeff; Mescall, Devan; Purse, Graham
- Abstract
Indexation of tax systems is meant to combat the effects of inflation. In this article, the authors explore various approaches to indexation in Canada’s tax system and consider how inflation affects government revenues, tax system neutrality, Canadian-controlled private corporations, and individual taxpayers. The authors also consider different approaches to designing tax systems to accommodate and adjust for inflation, with a particular focus on approaches to indexation. The article concludes with a set of recommendations for tax system design that aim to address the challenges posed by inflation.
- Subjects
INDEXATION (Economics); TAXATION; PRICE inflation; NEUTRALITY
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2023, Vol 71, Issue 2, p389
- ISSN
0008-5111
- Publication type
Article
- DOI
10.32721/ctj.2023.71.2.pf.hansen