James C. Young (Northern Illinois University, College of Business) has published Inflation Adjustments Affecting Individual Taxpayers in 2006:  Analysis and Commentary, 109 Tax Notes 105 (Oct. 3, 2005), also available on the Tax Analysts web site as Doc 2005-19011, 2005 TNT 192-33.  Here is the abstract:

In this article, Young discusses 2006 inflation adjustments to specific portions of the individual tax system that are tied to a "consumer price index year" ending in August. Items adjusted by that indexation procedure include the tax rate schedules, standard deductions [single: $5,150; joint: $10,300], exemptions [$3,300] (and related phaseout), the overall limit on itemized deductions, the annual gift tax exclusion [$12,000], and some computational elements related to the unearned income of minor children, child credit, earned income tax credit, adoption expenses, educational savings bonds, education credits, education loan interest, qualified transportation fringe benefits, medical savings arrangements (Archer MSAs), health savings accounts, long-term care insurance premiums, and the section 179 expense election.