Abstract
In order to analyze the reform effect of individual income tax policy in 2018, the income redistribution effect of various individual income tax collection schemes is compared through the tracking survey data of China Family Panel Studies. The research shows that the personal income tax reform has reduced the tax burden of taxpayers on the whole. Among the four reform measures, only the implementation of comprehensive income tax has a positive effect on the distribution effect. As the main beneficiaries are mainly high-income people, this round of reform has weakened the redistribution effect on residents’ income. Therefore, measures such as adhering to the direction of comprehensive taxation, prudently reforming the basic reduction of fees and tax rates, subsidizing low-income people and strengthening the supervision of high-income people will help to enhance the redistribution effect of individual income tax.
Reference11 articles.
1. Wagstaff A, Van Doorslaer E. What makes the personal income tax progressive? A comparative analysis for fifteen OECD countries[J]. International Tax and Public Finance, 8,3(2001)
2. Bird R M, Zolt E M. The limited role of the personal income tax in developing countries[J]. Journal of Asian Economics, 16,6(2005)
3. Pfähler W. Redistributive effect of income taxation: decomposing tax base and tax rates effects[J]. Bulletin of Economic Research, 42,2(1990).
4. Yang M.Tax reduction and income redistribution effect of the new round of individual tax reform [J] Economic Trends, 07 (2019)
5. Zhang X,Yue X M, Shao G G.International Comparison of the Effect of Individual Income Tax Income Redistribution [J] International Taxation, 07(2020)
Cited by
1 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献