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Research on Tax Transfer inside China’s Different Regions by Using a Statistical Analysis Method

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  • Liu Jinshan

    (Jinan University, China)

  • Luo Jiaqing

    (Jinan University, China)

Abstract

The paper demonstrates that China has undergone an increasingly severe transfer of regional taxes from the central and western areas to the coastal region between 1997 and 2006, and among the taxes transferred, the enterprise income tax claimed a lion’s share. Such transfer of regional taxes resulted in an unfair distribution of tax revenue, failing to alleviate the gap between rich and poor.

Suggested Citation

  • Liu Jinshan & Luo Jiaqing, 2012. "Research on Tax Transfer inside China’s Different Regions by Using a Statistical Analysis Method," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 3(3), pages 9-18, July.
    • Handle: RePEc:igg:jabim0:v:3:y:2012:i:3:p:9-18
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