An Empirical Study on the Regulation Effect of Individual Income Tax on Income Distribution in Underdeveloped Areas

DOI

10.2991/icssed-19.2019.116How to use a DOI?

Keywords

Individual income tax, income distribution, redistribution effect.

Abstract

In recent years, the deterioration of income distribution in China has become the focus of attention from all walks of life, and the less developed areas are the focus of attention. In Guizhou, Gansu, Guangxi, Anhui, Hainan and Tibet provinces as sample, using the 2004 urban household income survey data to investigate the income distribution effects of personal income tax in China, since from the narrow the gap between overall income, improve the level of low-income group relative to income, stable moderate income group is relative to income level, adjust the high income group relative to income level four aspects of the income tax to adjust income distribution effects are investigated. The empirical results show that the effects of personal income tax in the above four aspects are not ideal.

Copyright

© 2019, 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  - YANG Fang
AU  - LIU Pan
AU  - DENG HaiXiong
PY  - 2019/05
DA  - 2019/05
TI  - An Empirical Study on the Regulation Effect of Individual Income Tax on Income Distribution in Underdeveloped Areas
BT  - Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019)
PB  - Atlantis Press
SP  - 616
EP  - 624
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssed-19.2019.116
DO  - 10.2991/icssed-19.2019.116
ID  - Fang2019/05
ER  -