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A Discuss Of Individual Income-tax Incidence In China

Posted on:2005-11-13Degree:MasterType:Thesis
Country:ChinaCandidate:W L MaFull Text:PDF
GTID:2166360155957708Subject:Public Management
Abstract/Summary:PDF Full Text Request
Tax incidence is one of the main topics of the research of tax laws and the design of tax systems. Whether tax incidence is fair or reasonable or not, whether it may generally reach transverse balance and longitudinal equitableness, and what should be done to achieve this purpose, all of these are the focus of this paper.This paper consists of four sections:1) the appraisement of individual income-tax incidence and the realization of judging principles—transverse balance and longitudinal equitableness.2) Analyzing the objects such as the leak of policies, individual income-tax incidence, and the absence of the policies' main body and so forth, then bringing out general estimation sights and improvement requests.3) Measuring the results of negative individual income-tax policies in developed countries, and analyzing the possibility of immigrating them in China.4) Judging the equitableness of individual income-tax incidence in these countries on the basis of "family" and "income", simultaneity bringing forward the main conclusion that taxing should be on based on colligated income and classified income in our own country.
Keywords/Search Tags:tax incidence, individual income tax, tax equitableness, negative income tax
PDF Full Text Request
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