Title of article
A note on the nonneutral taxation of indexed government bonds under alternative indexation schemes
Author/Authors
H. H. Zee، نويسنده ,
Issue Information
روزنامه با شماره پیاپی سال 1997
Pages
5
From page
71
To page
75
Abstract
This paper shows the nonneutrality of taxing income from indexed bonds, even if the tax is proportional, between the principal indexation and coupon rate indexation schemes, when the inflation compensation for principal erosion is taxed on an accrual basis under the former scheme.
Keywords
Indexation schemes , Tax nonneutrality
Journal title
Economics Letters
Serial Year
1997
Journal title
Economics Letters
Record number
434369
Link To Document