Indexing the Federal Tax System: A Cost-of-Living Approach
基于生活成本测量方法分析联邦税收指数化，使用税收与价格指数数据库，比较CPI指数化与实际税收政策，发现1967-1985年减税未完全模拟指数化，且指数化更有利于富裕家庭，CPI指数化未能完全消除税级攀升。
In this article, we analyze the indexation of federal taxes, using an approach based on cost-of-living measurement. We use our Tax and Price Index methodology and data base to study an indexed system historically, comparing indexation with the Consumer Price Index (CPI) to actual tax policy, a tax system with constant parameters, and an “exact” indexing scheme. We reach three main conclusions: (a) The sequence of tax reductions implemented between 1967 and 1985 have fallen short of mimicking indexation, (b) wealthier households would have benefited relatively more than lower-income households from indexation, and (c) CPI indexation would not have completely eliminated bracket creep.