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Research on the Industry Income Gap in China and Its Influence on Individual Income Tax Revenue

Author: DingShengChuan
Tutor: LiaoChangYong
School: Southwestern University of Finance and Economics
Course: Taxation
Keywords: industry income gap Gini coefficient Individual Income Tax
CLC: F124.7
Type: Master's thesis
Year: 2013
Downloads: 220
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Abstract


With the development of our national economy, the income gap continues to expand, which has become one of the problems of the rapid economic development process and has caused the attention of the Party and the government. The Government Work Report of2010listed the reform of the income distribution system separately for the first time, pointed out that "a reasonable income distribution system is an important manifestation of social fairness and justice "; The2012Government Work Report proposed to "deepen the reform of the income distribution system... to reverse the trend of widening income gap as soon as possible." The income distribution problems is significant for China’s current economic development and social stability.Our country’s income gap reflects in four aspects, including the income gap between industries, between urban and rural areas, between regions, between executives and ordinary workers. Income inequality in the inter-industry has an important impact on urban income gap, which should cause our enough attention. On the other hand, the Individual Income Tax, as important part of the tax regulation of income distribution, must play a greater role in regulating the industry expanding income gap.At present, a large number of scholars have done many researches on industry income gap and personal income tax adjustment effect on the income gap, and made quite good results. However, a review of the literature finds that there is little literature study the two together. So, this paper will study the two together by using the Gini coefficient calculate the industry income gap and its impact on personal income tax, and calculate the regulation strength of individual income tax on the income gap. Therefore, according to the microscopic industry data, let "the influence of the industry income gap on the Individual Income Tax revenue" as the research object in this paper can be said to be the biggest innovation place.In the above-mentioned topics, after a review of the literature, according to the statistical yearbook data, this paper use multiple measurement index calculate industry income gap. Then, this paper study the influence of the industry income gap on the Individual Income Tax revenue from both inter-industry and intra-industry aspects.Meanwhile, this paper also calculate the regulation strength of personal income tax on tertiary industry and the influence of income level, industry order and population share on the Gini coefficient. The results show that income gap of both inter-industry and intra-industry have an impact on personal income tax—income gaps among industries determine the differences of contribution level to personal income tax of different industries, while income gap inside one industry also has a significant effect on the personal income tax. After the regulating effect of income tax, Gini coefficient of the tertiary industry reduced by15%, suggesting that personal income tax has obvious effect on income regulation; The contribution of the gap between the monopoly and non-monopoly industry to Gini coefficient is larger, and the Gini coefficient within the monopoly industry has expanded rapidly in recent years; Among the three factors—income level, ranking of industries, and population share—which affect the income gap in China, income level’s change is the main cause of the income gap expansion in China.The implication of this paper is:focusing on both inter-industrial and intra-industry income gaps, reducing Gini coefficient from the income level and population share aspects and giving full play to the regulation function of social security and charity on income gap.

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CLC: > Economic > The world economic profiles,economic history,economic geography > China's economy > Economic construction and development > National income, national wealth
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