China: Progressive Income Taxation and Urban Individual Income Inequality

Asia-Pacific Tax Bulletin, Vol. 17, No. 3, pp. 192-199, 2011

Monash U. Department of Business Law & Taxation Research Paper No. 1873649

8 Pages Posted: 29 Jun 2011 Last revised: 29 Aug 2011

See all articles by Richard Krever

Richard Krever

University of Western Australia Law School

Hui Zhang

affiliation not provided to SSRN

Date Written: May 1, 2011

Abstract

The market economy has brought tremendous wealth and equally significant income inequality to China. This article attempts to analyse the role that different types of income play in fostering inequality or the extent to which the tax system, with a notionally progressive personal income tax, may mitigate that inequality.

Suggested Citation

Krever, Richard and Zhang, Hui, China: Progressive Income Taxation and Urban Individual Income Inequality (May 1, 2011). Asia-Pacific Tax Bulletin, Vol. 17, No. 3, pp. 192-199, 2011, Monash U. Department of Business Law & Taxation Research Paper No. 1873649, Available at SSRN: https://ssrn.com/abstract=1873649

Richard Krever (Contact Author)

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

Hui Zhang

affiliation not provided to SSRN

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