Income Inequality and Progressive Income Taxation in China and India, 1986-2015
成果类型：
Article
署名作者：
Piketty, Thomas; Qian, Nancy
署名单位：
Brown University
刊物名称：
AMERICAN ECONOMIC JOURNAL-APPLIED ECONOMICS
ISSN/ISSBN：
1945-7782
DOI：
10.1257/app.1.2.53
发表日期：
2009
页码：
53-63
关键词：
摘要：
This paper evaluates income tax reforms in China and India. The combination of fast income growth and under-indexed tax schedule in China implies the fraction of the Chinese population subject to income tax has increased from less than 0.1 percent in 1986 to about 20 percent in 2008, while it has stagnated around 2-3 percent in India. Chinese income tax revenues, as a share of GDP, increased from less than 0.1 percent in 1986 to about 1.5 percent in 2005 and 2.5 percent in 2008, while the constant adaptation of exemption levels and income brackets in India have caused them to stagnate around 0.5 percent of GDP. (JEL D31, H24, 015, 023, P23, P35)
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