Research on Tax Transfer inside China’s Different Regions by Using a Statistical Analysis Method

Liu Jinshan and Luo Jiaqing
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Liu Jinshan: Jinan University, China
Luo Jiaqing: Jinan University, China

International Journal of Asian Business and Information Management (IJABIM), 2012, vol. 3, issue 3, 9-18

Abstract: The paper demonstrates that China has undergone an increasingly severe transfer of regional taxes from the central and western areas to the coastal region between 1997 and 2006, and among the taxes transferred, the enterprise income tax claimed a lion’s share. Such transfer of regional taxes resulted in an unfair distribution of tax revenue, failing to alleviate the gap between rich and poor.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jabim0:v:3:y:2012:i:3:p:9-18

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