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Adjustments for Tax Purposes in Highly Inflationary Economies: Proceedings of a Seminar held in Buenos Aires in 1984 during the 38th Congress of the International Fiscal Association. Deventer & Boston: Kluwer Law and Taxation Publishers, 1985. Pp. 136 (paperbound).

This volume contains the proceedings of a seminar held during the 38th Congress of the International Fiscal Association in Buenos Aires on September 19, 1984. It is a relatively small volume consisting of 136 pages of text and 11 pages of introductory material. The chairman's note categorizes it as a booklet. A perusal of the content indicates that it was a round table discussion on the definition of income, corrective measures in income and other taxes, and the tax legislation ending with a comparative analysis of the matter in the law of countries affected by the problem. There are 5 papers submitted by scholars of Argentina, Brazil, Chile, Israel, and Uruguay. These working documents focus on measures to correct the effects of high inflation on taxation, public deficits originated by excessive official consumption as a cause of inflation; indexation as a corrective measure for chronic inflation; general thoughts on the Israeli experience and related questions; and, aspects on the problem as it relates to corporate income tax in Uruguay. The concluding remarks offered by Professor Dr. Angel Schindel from the University of Buenos Aires, indicate that all the panelists were in favor of the maintenance of the corrective measures based on the simple reason that it is the most acceptable alternative if income tax is to be kept as a source of revenue. The volume includes appendixes with questionnaires, charts, and tables illustrating experiences in the matter in countries concerned.