Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

JOURNAL OF BEIJING UNIVERSITY OF POSTS AND TELECOM ›› 2016, Vol. 18 ›› Issue (6): 89-97.

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China’s Tax Structure and Income Distribution Fairness#br# ——Considering Off-The-Books Income Factor

  

  1. School of Economics and Management, Beijing University of Posts and Telecommunications,
    Beijing 100876, China
  • Received:2016-07-11 Online:2016-12-31

Abstract:

Based on the income data which considers off-the-books income factor, the relationship between China’s tax structure and income distribution fairness is analyzed in a quantitative way by means of cointegration and error correction model. Firstly, taking off-the-book income into account, the income gap index calculated on the basis of adjusted data is more representative compared to the previous research. Secondly, cointegration and error correction model are used to study the relationship between tax structure and the real income gap index. The results indicate that, at 5% significant level, the overall tax burden, the proportion of resource tax, consumption tax, personal income tax all have significant co-integration relationship with the income gap index. Wherein, the proportion of personal income tax has a positive correlation with the income gap index, that is, personal income tax has reverse regulation on the income gap.

Key words: tax structure, off-the-books income, income gap, cointegration

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