2014

Ma, G., J. Xu, L. Shi——Contemporary Economic Policy: the Income Redistribution Effect of China's Personal Income Tax

时间:2014-08-23
This article uses continuous micro-level data to investigate the income redistribution effect of the personal income tax (PIT) in China beginning in 1997. We find that the average tax rate plays a larger role in determining the income redistribution effect of PIT than tax progressivity does. Although tax progressivity decreased as a result of rising personal incomes and a constant PIT policy prior to 2005, the income redistribution effect of the PIT improved as a result of the higher average tax
上一篇:王小龙 , 方金金——《金融研究》:政府层级改革会影响地方政府对县域公共教育服务的供给吗? 下一篇:Shi. X., H. Wang, C. Xing——Journal of Banking & Finance: The Role of Life Insurance in an Emerging Economy
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