Regulating Effect of Tax on Chinese National Income Distribution

1. Auflage 2018
ISBN: 978-1-138-32969-0
Verlag: Routledge

Buch, Englisch, 274 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 581 g

Reihe: China Perspectives

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.

Autoren/Hrsg.

Guo, Qingwang

Lv, Bingyang

Yue, Ximing

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein

Inhaltsverzeichnis

Preface

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

References

Über Autor(innen)

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.