Regulating Effect of Tax on Chinese National Income Distribution: 1st Edition (Hardback) book cover

Regulating Effect of Tax on Chinese National Income Distribution

1st Edition

By Qingwang Guo, Bingyang Lv, Ximing Yue


266 pages | 40 B/W Illus.

Purchasing Options:$ = USD
Hardback: 9781138329690
pub: 2018-12-11
eBook (VitalSource) : 9780429448126
pub: 2019-01-15
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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


About the Authors

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.

About the Series

China Perspectives

The China Perspectives series focuses on translating and publishing works by leading Chinese scholars, writing about both global topics and China-related themes. It covers Humanities & Social Sciences, Education, Media and Psychology, as well as many interdisciplinary themes.

This is the first time that any of these books have been translated into English for international readers. The series aims to put forward a Chinese perspective, give insights into cutting-edge academic thinking in China, and inspire researchers globally.


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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Taxation / General
BUSINESS & ECONOMICS / Development / Economic Development
BUSINESS & ECONOMICS / Economics / General
BUSINESS & ECONOMICS / Development / General