Reforming China's Personal Income Tax
This 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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Volume (Year): 39 (2006)
Issue (Month): 2 (April)
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