Proceedings of the 2013 International Conference on Information, Business and Education Technology (ICIBET 2013)

The Redistributive Effect of China’s Personal Income Tax

Authors
Jingxin Hu, Xilan Chen
Corresponding Author
Jingxin Hu
Available Online March 2013.
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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Volume Title
Proceedings of the 2013 International Conference on Information, Business and Education Technology (ICIBET 2013)
Series
Advances in Intelligent Systems Research
Publication Date
March 2013
ISBN
978-90-78677-57-4
ISSN
1951-6851
DOI
10.2991/icibet.2013.240How to use a DOI?
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/).

Cite this article

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  -