Li, Rong
Personal - income - tax reforms and effective - tax functions in China /Rong Li and Guangrong Ma .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
Using household-level data, we estimate the effective-income-tax function for China, thatis, a nonlinear relationship between income and effective income tax rates. The estimatedfunction can be used in a wide range of applied works in macroeconomics and publicfinance. In addition, using this function, we investigate the effects of tax exemption increaseson properties of the personal income tax system. The main empirical result is that the effective-income-tax function becomes more progressive; however, the trend toward that was halted by tax exemption increases. Furthermore, variations in local progressivity indicate tax reforms had unequal impacts on the redistribution effects across income intervals. Furthermore, the tax reforms temporarily reduced horizontal inequality.
RENTA
IMPUESTOS
EXENCIONES TRIBUTARIAS
PROGRESIVIDAD
TIPOS DE GRAVAMEN
EQUIDAD IMPOSITIVA
CHINA
Ma, Guangrong
FinanzArchivv. 73, n. 3, September 2017, p. 317-340
Personal - income - tax reforms and effective - tax functions in China /Rong Li and Guangrong Ma .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
Using household-level data, we estimate the effective-income-tax function for China, thatis, a nonlinear relationship between income and effective income tax rates. The estimatedfunction can be used in a wide range of applied works in macroeconomics and publicfinance. In addition, using this function, we investigate the effects of tax exemption increaseson properties of the personal income tax system. The main empirical result is that the effective-income-tax function becomes more progressive; however, the trend toward that was halted by tax exemption increases. Furthermore, variations in local progressivity indicate tax reforms had unequal impacts on the redistribution effects across income intervals. Furthermore, the tax reforms temporarily reduced horizontal inequality.
RENTA
IMPUESTOS
EXENCIONES TRIBUTARIAS
PROGRESIVIDAD
TIPOS DE GRAVAMEN
EQUIDAD IMPOSITIVA
CHINA
Ma, Guangrong
FinanzArchivv. 73, n. 3, September 2017, p. 317-340