Indexing the Federal Tax System: A Cost-of-Living Approach
使用生活成本测量方法分析联邦税收指数化，比较CPI指数化与实际税收政策，发现1967-1985年的减税未完全模拟指数化，且指数化对富裕家庭更有利。
In this article, we analyze the indexation of federal taxes, using an approach based on cost-ofliving 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.