1st Edition

Regulating Effect of Tax on Chinese National Income Distribution





ISBN 9780367663575
Published September 29, 2020 by Routledge
274 Pages

USD $49.95

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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

Preface



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



References





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Author(s)

Biography

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.