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GLISSEMENT TRANCHE IMPOSITION AUTRE [1 record]

Record 1 2005-08-19

English

Subject field(s)
  • Taxation
DEF

The situation in which incomes rise due to inflation and that rise puts taxpayers in higher income tax brackets so that a larger percentage of their income is automatically paid to the government.

CONT

"Bracket creep" uses inflation to push people into higher tax brackets. Ending it would benefit all taxpayers.

French

Domaine(s)
  • Fiscalité
DEF

Non-ajustement des tranches d'imposition au taux d'inflation.

CONT

La dévaluation est à l'origine d'une «dérive fiscale» et d'un resserrement budgétaire, ce qui contribue à accroître, et non à réduire, le chômage.

OBS

Parler de «glissement d'une tranche d'imposition à l'autre» si le changement est dû à l'effet de l'inflation, et de «changement de tranche d'imposition» si la notion de passage automatique d'une tranche à l'autre dû à l'inflation est déjà rendue.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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