Monday, July 18, 2011
(Monash University, Australia) & Hui Zhang
(State Administration of Taxation, China) have published Progressive Income Taxation and Urban Individual Income Inequality
, 17 Asia-Pacific Tax Bull. 192 (2011). Here is the 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.