In urban China, urban resident annual earnings are 1.3 times larger than long term rural migrant earnings as observed in a nationally representative sample in 2002. Using microsimulation, we decompose this difference into four sources, with particular attention to path dependence and statistical...

Using new household survey data for 1995 and 2002, we investigate the size of China's urban-rural income gap, the gap's contribution to overall inequality in China, and the factors underlying the gap. Our analysis improves on past estimates by using a fuller measure of income, adjusting for...

In urban China, urban resident annual earnings are 1.3 times larger than long term rural migrant earnings as observed in a nationally representative sample in 2002. Using microsimulation, we decompose this difference into four sources, with particular attention to path dependence and statistical...

A new personal income tax reform implemented in China on September 1, 2011. The main content of this amendment is as follows: The first is to raise the pre-tax salary deduction standard from RMB2000/month to 3500/month; the second is to adjust the tax rate structure of salary, reducing from the...

The purpose of this paper is to evaluate the redistributive effects of the personal income tax (PIT). Information on the PIT reported in the household survey substantially understates the real tax liability borne by households. The redistributive effects of the personal income tax would be...

This paper investigates the statistical measurement of income distribution and evaluates the income redistribution effect of income tax system in Japan, using National Survey of Family Income and Expenditure 1984-2004. This paper finds first that income inequality has been widening over time,...

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Purpose – The purpose of this paper is to investigate rural people's perception of income adequacy in order to understand how it is affected by income in the county where the respondent lives, age of household members, as well as number of household members. The paper also aims to find out how...