Indexing the Tax System

Senese, Donald J.
August 1979
National Review;8/17/1979, Vol. 31 Issue 33, p1024
The article focuses on the use of indexing in the U.S. tax system. The advantages of using indexing are offered, which include the adjustment of the tax rates to accommodate inflation and the alteration of personal tax rates, personal exemption, and zero bracket amount to match consumer price index (CPI) increases. The article also discusses the reliability of indexing with the increasing inflation and the proposal to limit the scope of indexing.


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