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Inflation and the Company Tax Base

其他書名	Methods to Minimize Inflation-induced Distortions
出版	Country Economics Department, World Bank, 1989
URL	http://books.google.com.hk/books?id=qMglAQAAMAAJ&hl=&source=gbs_api

註釋Conceptually, the most accurate way to correct for inflation in reporting taxable income is to index the balance sheet and derive income as a residual. The experience of Argentina, Brazil, and Chile indicates that this method is workable. Whether it is practical for other countries depends on the administrative and book-keeping limitations of each case.