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学者姓名：帅雯君
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Abstract ：
This paper uses popular approaches to measure fluctuations in tax centralization and the decomposition of changes in tax centralization to explain the inverted U-shaped curve of tax centralization in China. The results show that 1) during the 2002?2007 period, the within-sector effect played a dominant role in the increase in tax centralization and 2) during the 2008?2016 period, the between-sector effect was the main reason for the continued decline in tax centralization. To avoid this continued decline in tax centralization, we argue that the central government should ensure that the within sector tax centralization of other services is not lower than that of the industry sector. ? 2021 Elsevier Inc. All rights reserved.
Keyword ：
Between-sector effect Between-sector effect Tax centralization Tax centralization Within-sector effect Within-sector effect
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| GB/T 7714 | Fang, Hongsheng , Guo, Lin , Shuai, Wenjun et al. How to explain the inverted U-shaped curve of tax centralization in China? [J]. | JOURNAL OF ASIAN ECONOMICS , 2021 , 73 . |
| MLA | Fang, Hongsheng et al. "How to explain the inverted U-shaped curve of tax centralization in China?" . | JOURNAL OF ASIAN ECONOMICS 73 (2021) . |
| APA | Fang, Hongsheng , Guo, Lin , Shuai, Wenjun , Dong, Ye . How to explain the inverted U-shaped curve of tax centralization in China? . | JOURNAL OF ASIAN ECONOMICS , 2021 , 73 . |
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Abstract ：
Using the 2012 input-output table of China, this study constructs a computable general equilibrium model by embedding the value-added tax (VAT) deduction mechanism into the price model and analyses the effect of replacing the business tax with the VAT reform on residents' income distribution. The study shows that the VAT reform is generally conducive to residents' income distribution. Specifically, the VAT reform decreases the indirect tax burden of residents, increases their real income, and narrows down the relative income gap between urban and rural residents. From the perspective of differences between the before- and after-tax Gini coefficients (the MT index), both the pilot VAT reform and VAT reform improve the residents' income distribution. The VAT reform also improves the welfare of households.
Keyword ：
Business tax replaced with VAT reform Business tax replaced with VAT reform income distribution income distribution the CGE model the CGE model
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| GB/T 7714 | Chen, Changnan , Su, Zhifang , Shuai, Wenjun . Residents' income distribution effect of business tax replaced with VAT reform-based on CGE model [J]. | ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA , 2021 . |
| MLA | Chen, Changnan et al. "Residents' income distribution effect of business tax replaced with VAT reform-based on CGE model" . | ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA (2021) . |
| APA | Chen, Changnan , Su, Zhifang , Shuai, Wenjun . Residents' income distribution effect of business tax replaced with VAT reform-based on CGE model . | ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA , 2021 . |
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