Study on the Redistributive Impact of China’s Personal Income Tax

Liang Jun Jiao;He Xiao

Journal of Central University of Finance & Economics ›› 2014, Vol. 1 ›› Issue (03) : 11.

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Journal of Central University of Finance & Economics ›› 2014, Vol. 1 ›› Issue (03) : 11.

Study on the Redistributive Impact of China’s Personal Income Tax

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Abstract

This paper discusses about redistributive impact of the individual income tax based on the Chinese financial investigation samples data: positive redistributive impact of recently individual income tax; unfairness caused by scheduler system of taxation; property tax has no significant negative relation of redistribution effect.

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Individual Income Tax / Function Orientation / Redistributive Impact

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Liang Jun Jiao;He Xiao. Study on the Redistributive Impact of China’s Personal Income Tax[J]. Journal of Central University of Finance & Economics, 2014, 1(03): 11