China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income dis...China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income distribution. What follows is an analysis of personal adjustment tax income from the proportion of Gini coefficient, Engels coefficient and salaried class of personal income tax, and an explanation of problems and countermeasures of salaried class expense deduction standard, tax rate design, high-income crowd tax regulation.展开更多
The literature on regional disparities in China rarely analyzes individual income. Similarly, most research on individual income inequality does not take regional differences into account. Using data from the 2005 One...The literature on regional disparities in China rarely analyzes individual income. Similarly, most research on individual income inequality does not take regional differences into account. Using data from the 2005 One Percent National Population Sample Survey, this paper describes income inequality at the national level and among （variously defined） regions from the angle of individual income, and analyzes factors affecting income inequality.展开更多
文摘China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income distribution. What follows is an analysis of personal adjustment tax income from the proportion of Gini coefficient, Engels coefficient and salaried class of personal income tax, and an explanation of problems and countermeasures of salaried class expense deduction standard, tax rate design, high-income crowd tax regulation.
基金supported by Chinese National Social Science Fund (Project Name: The Reformation of Income Distribution institution and Social Equity No.06&ZD014)
文摘The literature on regional disparities in China rarely analyzes individual income. Similarly, most research on individual income inequality does not take regional differences into account. Using data from the 2005 One Percent National Population Sample Survey, this paper describes income inequality at the national level and among （variously defined） regions from the angle of individual income, and analyzes factors affecting income inequality.
