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Impact of Personal Income Tax Reform on Income Redistribution from Residents' Subjective Perception

Chuan Lin Chen, Jing Xue

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Abstract

Most literatures in the past focused on whether personal income tax reform in 2011 had played a significant positive role in income redistribution. However, in this paper, we like to exam whether Chinese people recognize the impact of current personal income tax reforms on income redistribution. The paper uses the data set of Urban Household of Income and Asset of 2013 from China Household Income Project (CHIP). The result indicated that Personal Income Tax Reform is not efficient to improve income redistribution from residents' subjective perceptions.

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What this paper is about

Most literatures in the past focused on whether personal income tax reform in 2011 had played a significant positive role in income redistribution. However, in this paper, we like to exam whether Chinese people recognize the impact of current personal income tax reforms on income redistribution. The paper uses the data set of Urban Household of Income and Asset of 2013 from China Household Income Project (CHIP). The result indicated that Personal Income Tax Reform is not efficient to improve income redistribution from residents' subjective perceptions.

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Available abstract

Most literatures in the past focused on whether personal income tax reform in 2011 had played a significant positive role in income redistribution. However, in this paper, we like to exam whether Chinese people recognize the impact of current personal income tax reforms on income redistribution. The paper uses the data set of Urban Household of Income and Asset of 2013 from China Household Income Project (CHIP). The result indicated that Personal Income Tax Reform is not efficient to improve income redistribution from residents' subjective perceptions.

Key concepts: Redistribution of income and wealth, Redistribution (election), Income in kind, Gross income, China, Personal income, Economics, Labour economics

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