The Redistributive Effect of Chinas Personal Income Tax
In 2011,a five-year plan was published,which proposed an aim to reverse the trend of a widening income gap as soon as possible,and put an emphasis on playing the role ot personal income tax in pertectmg redistribution adjustment mechanism.So a reasonable and well designed personal income tax system is vital to fulfill such aim.In this paper,we perform mathematical analysis of redistributive effects.We also perforill empirical analysis of personal income tax systems.In China,to diagnose causes of ineffective income redistribution resulted from personal income tax regulation in China.
income distribution effects personal income tax empirical analysis
Jingxin Hu Xilan Chen
Department of Public Economics,Xiamen University,Xiamen,China
国际会议
北京
英文
672-675
2013-03-14（万方平台首次上网日期，不代表论文的发表时间）