The effects of China’s VAT enlargement reform on the income redistribution of urban households

Using the 2007 input-output data and 2012 household survey data,this paper estimated the overall VAT and business tax burden of urban households in China on basis of the statutory tax rates,and then studied the redistribution effects of China’s recent VAT enlargement reform.We found that this reform improved the redistribution effects of VAT and business tax mainly through lowering the average tax burden and reducing the inequality within the bottom-income group,but the inequality among different income groups was not reduced considerably.Based on a simulation analysis,we finally suggested the reduction of applicable rates on necessities to improve the redistribution effects of VAT more effectively.

Effect of Dauricine on Redistribution of Glycoprotein Ⅳ in Platelet Membrane of Patients with Mitral Stenosis

Objective: To investigate the effect of dauricine on the irreversible platelet aggregability of patients with mitral stenosis (MS).Methods: Glycoprotein Ⅳ (GPⅣ ) and thrombospondin (TSP) levels on the membrane surface of the stationary platelet or platelet activated by thrombin (0. 05 U/ml, 0. 1 U/ml,0. 5 U/ml, 1. 0 U/ml) in 16 patients with MS were measured with flow cytometric method and compared with those of the healthy (14 subjects). Results: The GPⅣ level of stationary platelet, the GPⅣ and TSP level of activated platelet in MS patients were higher than those in the healthy significantly (P < 0. 01,< 0. 05, < 0. 005 ), while the TSP level of stationary platelet in the patients was not different to the healthy (P > 0. 05). The GPⅣ redistribution on the activated platelet surface was apparently inhibited by dauricine (50 μmol/L, P < 0. 05 - 0. 005) and the release of TSP from intracellular α-granules was inhibited by dauricine only in the activated platelets induced by thrombin of low concentration (0. 05 U/ml and 0. 1 U/ml, P < 0. 05 - 0. 01 ), inhibiting effect was not found in those activated with high concentration of thrombin. Conclusion: The activity and reactivity to thrombin of platelets increased in MS patients, and dauricine was able to reduce the occurrence of the irreversible platelet aggregation in MS patients.Original article on CJIM(Chin) 1998; 18(8): 461

Evaluating the Redistributive Effect of Social Security Programs in China over the Past 30 Years

China has improved its social security system in recent decades,with the aim of achieving universal coverage and improving the equity of income distribution.Based on data from the five rounds of Chinese Household Income Project surveys from 1988 to 2018,this paper examines the long-term redistributive effects of social security programs in China.Our results show that social security programs have reduced income inequality consistently,and the positive redistributive effects have been improving for the past 30 years.Social security transfers have had an increasingly essential role in rural areas,especially after 2002 when China started to establish a comprehensive rural social safety net and expanded the coverage of the social security program.The redistributive efficiency of the social security system has also increased recently.