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| 001 |
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| 005 |
20220104090730.0 |
| 008 |
821008s1981 xx bm 000 0 eng d |
| 035 |
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|9 AAK1879AM
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| 035 |
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|a (OCoLC)08844386
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| 035 |
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|a (OCoLC)8844386
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| 035 |
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|a (OCoLC)ocm08844386
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| 040 |
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|a TXA
|b eng
|c TXA
|d OCLCQ
|d UMI
|d OCLCO
|d TXA
|d UtOrBLW
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| 043 |
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|a n-us---
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| 049 |
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|a TXAM
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| 099 |
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|a 1981
|a Dissertation
|a C975
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| 100 |
1 |
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|a Curatola, Anthony Paul.
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| 245 |
1 |
3 |
|a An alternative automatic indexing model and an empirical investigation into the relationship between nominal interest rates and expected inflation.
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| 264 |
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1 |
|c 1981.
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| 300 |
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|a x, 169 leaves ;
|c 29 cm
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| 336 |
|
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|a text
|b txt
|2 rdacontent
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| 337 |
|
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|a unmediated
|b n
|2 rdamedia
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| 338 |
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|a volume
|b nc
|2 rdacarrier
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| 500 |
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|a "Major subject: Accounting."
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| 500 |
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|a Typescript (photocopy).
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| 500 |
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|a Vita.
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| 502 |
|
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|b Ph. D. in Philosophy
|c Texas A & M University
|d 1981
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| 504 |
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|a Includes bibliographical references (leaves 156-162).
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| 520 |
3 |
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|a The purpose of this research study is to theoretically examine the joint issue of horizontal and vertical tax equity and automatic indexation when classes of assets do not equally respond to inflation. As part of this analysis, two indexing strategies were introduced: full indexing and unequal indexing. Full indexing adjusts income by an amount equal to the inflation of the period; whereas, unequal indexing adjusts income by an amount equal to the unanticipated inflation reflected in a class of assets. An overall conclusion of the theoretical analysis is that unequal indexing is "fairer" than full indexing. Yet the adoption of unequal indexing would require a measure of expected inflation in order to categorize classes of assets into homogeneous stratum. Expected inflation, however, is not directly observable. One measure of expected inflation that has been suggested is the Interest Rate Index. To test this assertion, this study has empirically examined the question that yields of auctioned 91-day U.S. Treasury Bills fully reflect expected inflation as measured by a two-step ahead forecast of the Gross National Product-Implicit Price Deflator. The conclusion reached was that the yields reflected less than expected inflation for the period of 1959I through 1980III at a 5% level of significance. Hence, if the Interest Rate Index were constructed from these yields, then it too would reflect less than expected inflation as measured by the Implicit Price Deflator.
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| 650 |
|
0 |
|a Income tax
|x Effect of inflation on
|z United States.
|
| 650 |
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0 |
|a Indexation (Economics)
|x Mathematical models.
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| 650 |
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0 |
|a Inflation (Finance)
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh85066119
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| 650 |
|
0 |
|a Interest
|x Effect of inflation on
|z United States.
|
| 650 |
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0 |
|a Taxation
|x Effect of inflation on
|z United States.
|
| 650 |
|
4 |
|a Accounting.
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| 655 |
|
7 |
|a Academic theses.
|2 lcgft
|0 http://id.loc.gov/authorities/genreForms/gf2014026039
|
| 700 |
1 |
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|a Benjamin, James J.,
|e degree supervisor.
|0 http://id.loc.gov/authorities/names/n79054687
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| 700 |
1 |
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|a Bravenec, Lorence L.,
|e degree committee member.
|0 http://id.loc.gov/authorities/names/n78054984
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| 700 |
1 |
|
|a Fraser, Donald R.,
|e degree committee member.
|0 http://id.loc.gov/authorities/names/n80055230
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| 700 |
1 |
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|a Kratchman, Stanely M.,
|e degree committee member.
|
| 700 |
1 |
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|a Sielken, Robert L.,
|e degree committee member.
|0 http://id.loc.gov/authorities/names/n92806191
|
| 710 |
2 |
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|a Texas A & M University,
|e degree granting institution.
|0 http://id.loc.gov/authorities/names/n80125885
|
| 856 |
4 |
1 |
|u http://proxy.library.tamu.edu/login?url=http://proquest.umi.com/pqdweb?did=749764001&sid=1&Fmt=2&clientId=2945&RQT=309&VName=PQD
|z Link to ProQuest Copy
|t 0
|
| 856 |
4 |
1 |
|u https://hdl.handle.net/1969.1/DISSERTATIONS-95440
|z Link to OAKTrust copy
|t 0
|
| 994 |
|
|
|a C0
|b TXA
|
| 999 |
f |
f |
|s 6131112b-a5d4-37a9-b9ab-f614c452e2ea
|i b02bbaa2-88f4-339c-b5db-58c99df7feab
|t 0
|
| 952 |
f |
f |
|p noncirc
|a Texas A&M University
|b J.J. Pickle Campus
|c High Density Repository
|s HDR
|d Remote Storage
|t 0
|e 1981 Dissertation C975
|h Other scheme
|i unmediated -- volume
|m A14841004646
|
| 952 |
f |
f |
|a Texas A&M University
|b College Station
|c Electronic Resources
|s www_evans
|d Available Online
|t 0
|e 1981 Dissertation C975
|h Other scheme
|
| 998 |
f |
f |
|a 1981 Dissertation C975
|t 0
|l Available Online
|
| 998 |
f |
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|a 1981 Dissertation C975
|t 0
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