Reforming China's Personal Income Tax
AbstractThis article derives the distribution of wages in China on the basis of the Pareto distribution, and employs it to simulate the revenue and distributive consequences of various options of restructuring the personal income tax schedule as applied to wage income. The obtained simulation results are interesting and plausible and could thus inform policy deliberations on reforming the personal income tax in China.
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Bibliographic InfoArticle provided by M.E. Sharpe, Inc. in its journal Chinese Economy.
Volume (Year): 39 (2006)
Issue (Month): 2 (April)
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Web page: http://mesharpe.metapress.com/link.asp?target=journal&id=110901
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- Ahmad, Ehtisham, 2011. "Should China revisit the 1994 fiscal reforms?," Discussion Papers 115922, University of Bonn, Center for Development Research (ZEF).
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