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Inflation and the company tax base : methods to minimize inflation - induced distortions (English)

Abstract

Inflation causes conventionally reported income to differ from real economic income because standard accounting procedures are based on the assumption of price stability. Because of this mismeasurement of economic income, a tax on reported income may ...  See More +

Details

  • Rajaram, Anand;
  • 1989/09/30
  • Policy Research Working Paper;
  • WPS278
  • 1
  • 1
  • 2010/07/01
  • Inflation and the company tax base : methods to minimize inflation - induced distortions
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