Research on Effects of Chinese Current Tax System Adjustment on Income Distribution of Urban Residents

Guizhi ZHAO, Bowen WEI

Abstract


This article analyzes the adjustment effect of Chinese current tax system on income gap among urban residents, using statistical and econometric research methods, and a series of the Gini coefficient, income equality index and etc. to calculate and compare income disparity of urban residents in the existing tax system. The research result shows that the existing tax system has hardly any effect on income distribution of urban residents. Thus the last part of this article puts forward some suggestions to the government on how to reform currently tax system in order to improve people's livelihood, and promote harmonious development.
Key words: Tax system; Income gap; Adjustment effects

Résumé: Cet article analyse l'effet de l'ajustement de l'actuel régime fiscal chinois sur l'écart des revenus entre les habitants urbains, en utilisant des méthodes de recherche statistique et économétrique, ainsi qu'une série de coefficients de Gini, l'indice de l'égalité des revenus afin de calculer et de comparer les disparités de revenus des résidents urbains dans la l'actuel régime fiscal. Le résultat de la recherche montre que le système fiscal actuel n'a guère d'effet sur la répartition des revenus des résidents urbains. Ainsi, la dernière partie de cet article met en avant quelques suggestions au gouvernement sur la façon de réformer l'actuel système fiscal en vue d'améliorer la vie du peuple, et de promouvoir un développement harmonieux.
Mots-clés: Système fiscal; Écart des revenues; Effets d'ajustement

Keywords


Tax system; Income gap; Adjustment effects ;Système fiscal; Écart des revenues; Effets d'ajustement

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References


National Bureau of Statistics. (2005-2008). China Statistical Yearbook (2005 - 2008).

CHEN Zongsheng. (1993). Income distribution in economic development (P26-27), Shaihai Joint Publishing.

HAO Chunhong. (2005). Multiple objective constrained optimization of China’s tax system—Theory and Evidence (P153-154). China financial and economic publishing press.

LI Jun. (2005). Equality index of income distribution on measurement method and its application. Quantitative &Technical Economics Research, (6), 33-42.

GAO Peiyong. (2008). ReviewandCommentonNewRoundTaxReform:Content CourseandProsPect. Finance and Trade Economics, (2), 5-12.




DOI: http://dx.doi.org/10.3968%2Fj.css.1923669720110703.006

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