Income Inequality and Progressive Income Taxation in China and India, 1986-2015

Thomas Piketty and Nancy Qian

American Economic Journal: Applied Economics, 2009, vol. 1, issue 2, 53-63

Abstract: This paper evaluates income tax reforms in China and India. The combination of fast income growth and under-indexed tax schedule in China implies the fraction of the Chinese population subject to income tax has increased from less than 0.1 percent in 1986 to about 20 percent in 2008, while it has stagnated around 2-3 percent in India. Chinese income tax revenues, as a share of GDP, increased from less than 0.1 percent in 1986 to about 1.5 percent in 2005 and 2.5 percent in 2008, while the constant adaptation of exemption levels and income brackets in India have caused them to stagnate around 0.5 percent of GDP. (JEL D31, H24, 015, 023, P23, P35)

JEL-codes: D31 H24 O15 O23 P23 P35 (search for similar items in EconPapers)
Date: 2009
Note: DOI: 10.1257/app.1.2.53
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Citations: View citations in EconPapers (72)

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Related works:
Working Paper: Income Inequality and Progressive Income Taxation in China and India, 1986-2015 (2009)
Working Paper: Income Inequality and Progressive Income Taxation in China and India, 1986-2015 (2009)
Working Paper: Income Inequality and Progressive Income Taxation in China and India, 1986-2015 (2006)
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