Personal Income Tax Policy in China and the United States: A Comparative Analysis

• 成果类型: Article
• 署名作者: Xu, Hua; Cui, Huiyu
• 署名单位: Auburn University System; Auburn University; Auburn University Montgomery; Dongbei University of Finance & Economics
• 刊物名称: PUBLIC ADMINISTRATION REVIEW
• ISSN/ISSBN: 0033-3352
• DOI: 10.1111/j.1540-6210.2009.02092.x
• 发表日期: 2009
• 页码: S75-S81
• 关键词: DEVELOPING-COUNTRIES; BACK

摘要

Personal income tax has grown in importance in China's revenue system. Revenue from personal income tax was more than 2 trillion RMB yuan for the first half of 2008, a 27 percent increase from the previous year. And while similarities exist between China and the United States, distinctive features separate the two. Hua Xu of Auburn University at Montgomery and Huiyu Cui of Dongbei University of Finance and Economics underscore the need for equitable personal income tax reform in China. Using lessons from the United States, an agenda for future research on tax policy is outlined.