The effects of China’s VAT enlargement reform on the income redistribution of urban households  

作　　者：Du Li 

机构地区：[1]Fudan University,Shanghai,China

出　　处：《China Finance and Economic Review》2015年第2期72-96,共25页中国财政与经济研究（英文）

摘　　要：Using the 2007 input-output data and 2012 household survey data,this paper estimated the overall VAT and business tax burden of urban households in China on basis of the statutory tax rates,and then studied the redistribution effects of China’s recent VAT enlargement reform.We found that this reform improved the redistribution effects of VAT and business tax mainly through lowering the average tax burden and reducing the inequality within the bottom-income group,but the inequality among different income groups was not reduced considerably.Based on a simulation analysis,we finally suggested the reduction of applicable rates on necessities to improve the redistribution effects of VAT more effectively.

关 键 词：VAT enlargement redistribution effects general entropy index input-output model 

分 类 号：R73[医药卫生—肿瘤]