2023-02-10-IMF-通货膨胀造成的税收扭曲_它们是什么_如何处理它们_（英）_35页_1mb

IMF Working Paper: Tax Distortions from Inflation

This paper examines the distortions in tax systems caused by inflation and proposes policy solutions. The key distortions are categorized into three types:

• Non-adjustment of tax parameters: Specific taxes lose real value, thresholds erode benefits, and collection lags reduce effective tax rates.
• Timing issues: Lags in tax collection and payment erode real revenue and discourage compliance.
• Nominal income taxation: Taxes on nominal returns rather than real gains discourage savings and investment.

Policy responses include:

• Inflating-indexed tax parameters (e.g., thresholds, specific taxes).
• Improving tax administration to speed up payments.
• Tax reform approaches like cash-flow taxes or ACE systems to achieve neutrality.

The authors argue that addressing inflation's effects is crucial for efficient tax systems, though comprehensive reform faces political challenges. Reducing inflation itself remains a key goal.