The Redistributive Effect of China’s Personal Income Tax
- 10.2991/icibet.2013.240How to use a DOI?
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 of personal income tax in perfecting 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 perform empirical analysis of personal income tax systems in China, to diagnose causes of ineffective income redistribution resulted from personal income tax regulation in China.
- © 2013, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Jingxin Hu AU - Xilan Chen PY - 2013/03 DA - 2013/03 TI - The Redistributive Effect of China’s Personal Income Tax BT - Proceedings of the 2013 International Conference on Information, Business and Education Technology (ICIBET 2013) PB - Atlantis Press SP - 1093 EP - 1096 SN - 1951-6851 UR - https://doi.org/10.2991/icibet.2013.240 DO - 10.2991/icibet.2013.240 ID - Hu2013/03 ER -