Redistributive impacts of the personal income tax in urban China

Rising Inequality in China: Challenges to a Harmonious Society

Volumn , Issue , 2011, Pages 362-383

  Xu, Jing ^a   Yue, Ximing ^a  

^a RENMIN UNIVERSITY OF CHINA   (China)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84923522994     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1017/CBO9781139035057.012     Document Type: Chapter

References (11)

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3. China Master Tax Guide (2007), 5th ed., Hong Kong: CCH Hong Kong Ltd.
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7. Kakwani, N. (1984), “On the Measurement of Tax Progressivity and Redistribution Effect of Taxes with Applications to Horizontal and Vertical Equity,” in R.L. Basmann andG.F. Rhodes, Jr., eds., Advances in Econometrics: Economic InequalityMeasurement and Policy, 149–168, New York: JAI Press.
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9. Plotnick, R. (1981), “AMeasure ofHorizontal Equity,”Reviewof Economics and Statistics, 63(2), 283–288.
10. Rosen, H.S. (1978), “An Approach to the Study of Income, Utility, and Horizontal Equity,” Quarterly Journal of Economics, 92(2), 307–322.
11. Wagstaff, A. et al. (1999), “Redistributive Effect, Progressivity andDifferential Tax Treatment: Personal IncomeTaxes inTwelveOECDCountries,” Journal of Public Economics, 72(1), 73–98.