Regulating Effect of Tax on Chinese National Income Distribution

This book measures in details the department income distribution pattern among the governments, enterprises, and families in China during the years of 1978 to 2008, measures and analyzes the distribution of Chinese factor income and residents’ income. In combination with Chinese taxation system and policy, it makes a deep research on the effect of factor income distribution on residents’ income distribution, the effect of taxation on factor income distribution, and the effect of taxation on residents’ income distribution. This book is favorable for answering why taxation’s regulation effect on income distribution in China is low, and why taxation reform is necessary.

Guo Qingwang, professor of Finance and Economics Institute of RUC (Renmin University of China), vice-chairman of Chinese Finance Society, vice-chairmand of Tax Institute of China, research field is theory and policy of finance and taxation, economy growth, published works include Research on Optimization of Chinese Local Government Size and Structure, Research on positive financial policy effect and fading out Strategy, etc.