The Redistributive Effect of China’s Personal Income Tax

DOI

10.2991/icibet.2013.240How to use a DOI?

Abstract

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.

Copyright

© 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/).

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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  -