TY  - JOUR
AU  - Arrazola Vacas, María
AU  - Sanz Sanz, José Félix
PY  - 2025
SN  - 0931-8658
UR  - https://hdl.handle.net/20.500.14352/121936
T2  - Journal of Economics
AB  - This paper develops a simple model that accurately quantifies the surtax of not indexing the personal income tax schedule(s) in inflationary scenarios and the corrective compensation in case of total or partial indexing. The model is developed for the...
LA  - eng
PB  - Springer
KW  - bracket creep
KW  - inflation
KW  - personal income tax
TI  - Unveiling the bracket creep: static versus dynamic fiscal drag
TY  - journal article
ER  -