About this paper

This paper analyzes the allocation of tax burden of different income groups before and after the personal income tax reform (2011) by using the average tax rates. The paper argues that the above reform is a type of tax cut. To narrow income gap, the paper recommends a higher income tax to GDP ratio and a comprehensive taxation method, and some expenditure-side policies.

Reference

Ma Haitao, Ren Qiang Impacts of the Personal Income Tax Reform on Different Income Groups[J]. Tax Research, 2016(4):8-13.