Regulating Effect of Tax on Chinese National Income Distribution  book cover
1st Edition

Regulating Effect of Tax on Chinese National Income Distribution

ISBN 9780367663575
Published September 30, 2020 by Routledge
274 Pages

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Book Description

This book measures in details the department income distribution pattern among the governments, enterprises, and families in China during the years of 1978–2008; it measures and analyzes the distribution of Chinese factor income and residents’ income. In combination with Chinese taxation system and policy, it makes a deep research on the effect of factor income distribution on residents’ income distribution, the effect of taxation on factor income distribution, and the effect of taxation on residents’ income distribution. This book is favorable for answering why taxation’s regulation effect on income distribution in China is low, and why taxation reform is necessary.

Table of Contents


Chapter 1 Introduction

Chapter 2 Distribution Pattern of Department Income

Chapter 3 Trend of Factor Income Distribution

Chapter 4 Gap of Resident Income Distribution

Chapter 5 Impact of Taxation on Factor Income Distribution

Chapter 6 Analysis on Progressivity of Tax System

Chapter 7 Impact of Indirect Tax on Income Distribution of Urban and Rural Residents

Chapter 8 Impact of Personal income Tax on Resident Income Distribution

Chapter 9 Main Conclusions and Policy Suggestions

Appendix: Introduction to tax system of the People's Republic of China


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GUO Qingwang is professor of finance and economics at the Institute of RUC (Renmin University of China), vice-chairman of Chinese Finance Society, and vice-chairman of Tax Institute of China. His research field is theory and policy of finance and taxation and economy growth, and his published works include Research on Optimization of Chinese Local Government Size and Structure, and Research on Active Fiscal Policy Effect and Fading Out Strategy.