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Two General Lessons from the 2019 Personal Income Tax Reform of China

Zhiyong An ()

The Economists' Voice, 2019, vol. 16, issue 1, 5

Abstract: We have identified two general lessons, suggested from the 2019 personal income tax reform of China, regarding third-party reporting, tax compliance, and tax incidence. First, third-party reporting is an effective mechanism to enforce tax compliance. Second, tax evasion can affect tax incidence. We argue that these two general lessons are important for both academic researchers and policymakers.

Keywords: China; tax compliance; tax evasion; tax incidence; third-party reporting (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1515/ev-2019-0003

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