Personal - income - tax reforms and effective - tax functions in China Rong Li and Guangrong Ma
By: Li, Rong
.
Contributor(s): Ma, Guangrong.
Material type: 
ArticlePublisher: 2017Subject(s): RENTA | IMPUESTOS | EXENCIONES TRIBUTARIAS | PROGRESIVIDAD | TIPOS DE GRAVAMEN | EQUIDAD IMPOSITIVA | CHINA
In:
FinanzArchiv v. 73, n. 3, September 2017, p. 317-340Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 207/2017/3-3 (Browse shelf) | Available | OP 207/2017/3-3 |
Browsing IEF Shelves Close shelf browser
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.
There are no comments for this item.