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indexation
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indexation

Comparison of price levels over time. In fiscal policy, indexation is used as a means of offsetting the effect of inflation or deflation on social security payments and taxes by measuring the real value of money from a fixed point of reference, usually a price index. Without indexing, recipients of social security benefits, for example, would suffer during times of inflation if their benefits remained at a fixed rate. Indexation is used in some countries to offset “bracket creep,” which occurs in any progressive tax system when inflation pushes taxpayers into higher tax brackets. Indexation may also refer to the linking of wage rates and financial instruments to a price index.


indexation, index-linking
the act of making wages, interest rates, etc., index-linked


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As well as all the different rates and charges, there are more than 250 tax allowances, reliefs, exemptions, credits, indexations and disregards.
Increasingly complex contractual mechanisms, such as swaps, options, or electricity price indexations with commodity prices, are developing in the electricity markets.
 
 
 
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