Lin, Horn‐Chern; Zeng, Tao - In: Journal of Chinese Economic and Foreign Trade Studies 3 (2010) 2, pp. 132-145
‐Economic Information Management System data are employed. Findings – It was found that, in both Canada and China, the personal income taxes …Purpose – The purpose of this paper is to examine the distributional impact of personal income tax in Canada and China … over the most recent decade. Design/methodology/approach – The Urban Household Survey in China and the Canadian Socio …