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Two General Lessons from the 2019 Personal Income Tax Reform of China

Author

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  • An Zhiyong

    (Enterprise Modeling and Analytics, Fannie Mae, Washington, DC 20005, USA)

Abstract

We have identified two general lessons, suggested from the 2019 personal income tax reform of China, regarding third-party reporting, tax compliance, and tax incidence. First, third-party reporting is an effective mechanism to enforce tax compliance. Second, tax evasion can affect tax incidence. We argue that these two general lessons are important for both academic researchers and policymakers.

Suggested Citation

  • An Zhiyong, 2019. "Two General Lessons from the 2019 Personal Income Tax Reform of China," The Economists' Voice, De Gruyter, vol. 16(1), pages 1-5, December.
    • Handle: RePEc:bpj:evoice:v:16:y:2019:i:1:p:5:n:2
    DOI: 10.1515/ev-2019-0003
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    References listed on IDEAS

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    Cited by:

    1. Michal Krajňák, 2021. "Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(2), pages 134-145.

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    More about this item

    Keywords

    China; tax compliance; tax evasion; tax incidence; third-party reporting;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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