通货膨胀造成的税收扭曲：它们是什么？如何处理它们？

This paper provides an overview of tax distortions from inflation and how to deal with them. It explains that tax systems are not neutral with respect to inflation, and this can have significant effects on effective tax rates. The paper draws on existing literature and presents new illustrations and evidence of these effects. It concludes that expected inflation has few real effects in purely private economies, but this is not the case when the tax system is not neutral with respect to inflation.

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