Chapter 17
The development of the nominal tax rates

 17.1 Overview of the historical development
 17.2 The effect of cold progression without tariff adjustment
 17.3 The effect of cold progression with tariff adjustment
 17.4 The effect of cold progression without a change in tariff with adjustable inflation rate


(c) by Christian Bauer
Prof. Dr. Christian Bauer
Chair of monetary economics
Trier University
D-54296 Trier
Tel.: +49 (0)651/201-2743
E-mail: Bauer@uni-trier.de
URL: https://www.cbauer.de