Direct taxes and income inequaliy: an analysis of China experiences

QR Code

Direct taxes and income inequaliy: an analysis of China experiences

This paper examines the impact of direct taxes on income inequality, focusing on how the proportion of direct taxes in total tax revenue affects the Gini coefficient. The core issue of income inequality in China stems from the tax structure and social security system's inadequacies, which place...

Full description

Bibliographic Details
Main Authors:	Lin, Nie, Palil, Mohd Rizal, Turmin, Siti Zaidah
Format:	Article
Language:	English
Published:	Human Resources Management Academic Research Society (HRMARS) 2024
Online Access:	http://psasir.upm.edu.my/id/eprint/117869/ http://psasir.upm.edu.my/id/eprint/117869/1/117869.pdf

Similar Items

Relationship between attitudes and perception toward tax administrations, government expenditure and tax complexity: theory of planned behavior
by: Palil, Mohd Rizal, et al.
Published: (2020)

Understanding corporate tax avoidance and the causal factors: some evidence from Malaysia
by: Abdul Khalid, Muhammad Yusof, et al.
Published: (2021)

TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008
by: ZHANG, Xi yao
Published: (2008)

Reengineering the relationship between tax knowledge and voluntary tax compliance in nigeria: the moderating role of tax service quality
by: Yahaya, Lawan, et al.
Published: (2023)

Governance quality of political stability and rule of law on tax compliance: a mediation analysis of tax morale
by: Mohd Allif Anwar Abu Bakar,, et al.
Published: (2023)

The influence of power of tax administrator on cognitive and affective tax attitude in Malaysia
by: Siti Fatimah Abdul Rashid,, et al.
Published: (2022)

Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
by: Yahaya, Lawan, et al.
Published: (2022)

Tax and the labour market: taxing personal services income in the UK
by: Oats, Lynne, et al.
Published: (2008)

Shareholder’s political motive and corporate tax avoidance
by: Suryo Utomo,, et al.
Published: (2015)

Factors that motivate payments of zakat on income and income tax among IIUM staff
by: Abdullahi, Muhammad Ibrahim, et al.
Published: (2011)

Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]
by: Azemi, Azwanis, et al.
Published: (2020)

Mapping Income Tax Challenges of Decentralised Finance
by: Allen, Christina
Published: (2024)

Reform of the personal income tax system in Australia
by: Pope, Jeffrey
Published: (2005)

Risk analysis of tax consolidation application in frontier areas on government income
by: Usman, Rien Handarwati July, et al.
Published: (2008)

Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax?
by: Hodgson, Helen
Published: (2008)

Governance quality and tax compliance behaviour in East Malaysia
by: Mohd Allif Anwar Abu Bakar,, et al.
Published: (2021)

Single tier tax system: analysis of company dividend payouts
by: Ismail, Ida Suriya, et al.
Published: (2017)

Power and trust as factors influencing tax compliance behavior in Malaysia
by: Sellywati Mohd Faizal,, et al.
Published: (2017)

A review of tax development and tax cases in the area of nonresidents income and isolated transaction
by: Barjoyai Bardai,
Published: (1984)

A review of tax developments and tax cases in the area on nonresidents income and isolated transaction
by: Barjoyai Bardai,
Published: (1984)

Tax arrears amongst individual income taxpayers in Malaysia
by: Mohamad, Azhar, et al.
Published: (2017)

On-the-job search, precationary savings and the progressivity of income taxes
by: Moon, Sungwon
Published: (2021)

Readability assessment of Nigerian company income tax act
by: Musa Sulaiman Umar,, et al.
Published: (2015)

The Macroeconomic Effects of Corporate Income Tax Rate Reductions
by: Mohamad Ali, Shaharudin
Published: (2008)

Income Tax Preparation System / Ku Seng Lip
by: Ku, Seng Lip
Published: (2001)

Income tax preparation system / Lee Hong Yin
by: Lee, Hong Yin
Published: (2002)

Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs
by: Abdul-Jabbar, Hijattulah
Published: (2009)

Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia
by: Al-Mamun, Abdullah, et al.
Published: (2019)

The mediating effect of power and trust in the relationship between procedural justice and tax compliance
by: Sellywati Mohd Faizal,, et al.
Published: (2019)

Legislating the Meaning of Digital Currency in the Australian Income Tax Law
by: Allen, Christina
Published: (2024)

The Current Reform of PRC Enterprise Income Tax Law in 2007
by: Wei, Xin
Published: (2007)

Income equalisation: is all fair in primary production and tax law?
by: Hodgson, Helen, et al.
Published: (2019)

A proposal to reform income anti-tax-deferral regimes
by: Pinto, Dale
Published: (2009)

A proposal to reform income anti-tax-deferral regimes
by: Pinto, Dale
Published: (2008)

Small business and income tax: A Western Australian survey
by: Oats, Lynne
Published: (1995)

The “alcopops” tax: heading in the right direction
by: Chikritzhs, Tanya, et al.
Published: (2009)

Corporate Internet Reporting (CIR): a review of practice in the Malaysian perspective
by: Turmin, Siti Zaidah, et al.
Published: (2012)

Curtin Tax Clinic Experience
by: Morgan, Annette, et al.
Published: (2019)

Compliance costs of goods and services tax (GST) among small and medium enterprises
by: Rosiati Ramli,, et al.
Published: (2015)

Personal income tax in Malaysia: compliance cost and compliance behaviour of taxpayers
by: Koi, Chia Yee
Published: (2022)