000			01738nab#a2200301#c#4500
003			IEF
005			20180219161902.0
008			170929s2017 DEU|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aLi, Rong _965663
245			_aPersonal - income - tax reforms and effective - tax functions in China _cRong Li and Guangrong Ma
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
650		4	_aRENTA _950200
650		4	_aIMPUESTOS _947460
650		4	_aEXENCIONES TRIBUTARIAS _944038
650		4	_aPROGRESIVIDAD _948160
650		4	_aTIPOS DE GRAVAMEN _948570
650		4	_aEQUIDAD IMPOSITIVA _943700
650		4	_aCHINA _933911
520			_aUsing 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.
700	1		_aMa, Guangrong _964560
773	0		_tFinanzArchiv _w21244 _gv. 73, n. 3, September 2017, p. 317-340
942			_cART
942			_z148608
999			_c68631 _d68631