Impact of Personal Income Tax Reform on Income Redistribution from Residents' Subjective Perception

摘要

Most literatures in the past focused on whether personal income tax reform in 2011 had played a significant positive role in income redistribution. However, in this paper, we like to exam whether Chinese people recognize the impact of current personal income tax reforms on income redistribution. The paper uses the data set of Urban Household of Income and Asset of 2013 from China Household Income Project (CHIP). The result indicated that Personal Income Tax Reform is not efficient to improve income redistribution from residents' subjective perceptions.