Tax justice and principles underpinning the international tax regime are in vogue. The idea that companies and individuals need to pay their "fair share", not just in the domestic sense but also the international sense, is now a mainstream position. This paper explores the problems relating to...

To what extent could personal income tax redistribute individuals' income is decided by the progressivity and average tax rate of the tax system. This article analyzed the redistributive effect of personal income tax in China from these two aspects and obtained the following three judgments...

Currently the labour income ratio in China is normal relative to its economic development; the income differential between industries requires solutions from the continuing establishment of a market economic system and the reduction of monopolistic practices. The important income redistribution...

There is a growing debate on the relative merits of universal and targeted social assistancetransfers in achieving income redistribution objectives. While the benefits of targeting areclear, i.e., a larger poverty impact for a given transfer budget or lower fiscal cost for a givenpoverty impact,...

Income inequality and relative poverty in the United States are among the highest in the OECD and have substantially increased over the past decades. These developments have been associated with a number of other worrying statistics, including low intergenerational social mobility and weak real...

This paper studies the relationship between people's beliefs about the quality of their institutions, as measured by corruption perceptions, and preferences for redistribution in Latin America. Our empirical study is guided by a theoretical model which introduces taxes into Foellmi and...

In this research, we emphasize the importance of studying the gap in redistributive preference between political elites and the public because of the strategic roles played by the former in policy processes. We use China as a case study, wherein the fulfillment of surging demands for...

This paper studies the relationship between people's beliefs about the quality of their institutions, as measured by corruption perceptions, and preferences for redistribution in Latin America. Our empirical study is guided by a theoretical model which introduces taxes into Foellmi and...

Income inequality and relative poverty in the United States are among the highest in the OECD and have substantially increased over the past decades. These developments have been associated with a number of other worrying statistics, including low intergenerational social mobility and weak real...