Reforming China's Personal Income Tax

Howell Zee and Farhan Hameed

Chinese Economy, 2006, vol. 39, issue 2, 40-56

Abstract: This article derives the distribution of wages in China on the basis of the Pareto distribution, and employs it to simulate the revenue and distributive consequences of various options of restructuring the personal income tax schedule as applied to wage income. The obtained simulation results are interesting and plausible and could thus inform policy deliberations on reforming the personal income tax in China.

Date: 2006
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://mesharpe.metapress.com/link.asp?target=contribution&id=8AQDNHRUWR30JDY6 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mes:chinec:v:39:y:2006:i:2:p:40-56

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/MCES20

Access Statistics for this article

More articles in Chinese Economy from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().