1. Xiaohong H (2019) Calculation and research on the effect of tax-based comprehensive individual income tax reform—based on the 2018 individual income tax reform plan. East China Econ Manage 33(09):111–118 (in Chinese)
2. Da Z, Zhen W (2020) Will individual income tax cuts help Chinese urban households boost consumption? Statist Res 37(05):27–39 (in Chinese)
3. Tingru J, Zhikun C (2011) Reflections on China’s individual income tax policy for high earners. Contemporary Econ Res 02:71–75. (in Chinese)
4. Bird RM, Zolt EM (2005) The limited role of the personal income tax in developing countries. J Asian Econ 16(6):928–946
5. Xinyi Z, Feng G (2018) A study on the effect of income redistribution of individual income tax in China from an open perspective. Asia-Pacific Econ 207(02):114–123. (in Chinese)