Part IV
Cold Progression

16 Cold Progression: Introduction
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
18 Tax revenues and alternative tariffs
 18.1 Distribution of income and income tax development
 18.2 Selecting a linear tax rate
19 Austria
 19.1 Cold Progression: Austria
 19.2 The development of nominal tax rates: Austria
20 Switzerland
 20.1 Cold Progression: Switzerland
 20.2 The development of nominal tax rates: Switzerland


(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