id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-356	Gliksberg, David	The Coming(?) Inflation and the Income Tax: Lessons from the Past, Lessons for the Future	2022	39	.pdf	application/pdf	17908	844	49	Tax adjustment for inflation must be examined in the framework of an integrative, cohesive and coherent review of nominalism (valorism)\adjustism present in the social order.2 It attempts to establish the strategic boundaries of the various inflationary adjustment regimes and the means for choosing among them. [Vol. 10:4 Grounding tax adjustment in accounting theory requires a suitable foundation of appropriate enforceable accounting standards.54 Adjustment in a CA regime, like the net-worth method, and an explicit partial adjustment regime,55 are generally achieved through indexing to the CPI,56 by measuring the change in CPI over the course of the current tax year.57	cache/ftr-356.pdf	txt/ftr-356.txt