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
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.