Anti-tax avoidance and evasion measures are matters of great concern for both tax authorities and taxpayers. These concerns are particularly relevant in China and India, given the rapid growth of investment and the lack of experience in dealing with such issues, and as both countries have...

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies - Spain, China,...

This paper estimates income polarization in the People'http://www.adb.org/publications/income-polarization-prc-trends-changess Republic of China (PRC) from 1978 to 2010 and decomposes the estimated polarization by population subgroup. In addition, a framework is proposed to disentangle a change...

Defining the 'global middle class' as being neither poor nor rich in the developed world, we estimate the size of the global middle class in China and 33 other countries and analyze China's expanding middle class in international perspective. China's global middle class has grown rapidly and has...

Defining the ‘global middle class’ as being neither poor nor rich in the developed world, we estimate the size of the global middle class in China and 33 other countries and analyze China’s expanding middle class in international perspective. China’s global middle class has grown rapidly...

We investigate whether Chinese household incomes have caught up to those of the middle class in the developed world. Using nationwide survey data for 2002 and 2013, we find considerable catch up. Defining the global middle class as being neither poor nor rich in the developed world, we estimate...

This introductory chapter provides background to and summarizes key findings from the chapters in this book, all of which share in common their use of household data from the latest round of the China Household Income Project (CHIP) survey to analyze recent trends in inequality in China. We...

In this chapter we examine trends in China's household incomes, income distribution and inequality for China as a whole and for each of the urban, rural and rural-urban migrant subgroups, as well as analyzing changes in the income gaps between the urban and rural sectors and among the...