| Analysis on Efficiency and Fairness of Individual Income Tax |
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| 引用本文： | RAO Xi,FANG Yong-chun. Analysis on Efficiency and Fairness of Individual Income Tax[J]. 保鲜与加工, 2007, 0(1): 152-154 |
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| 作者姓名： | RAO Xi FANG Yong-chun |
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| 作者单位： | College of Economics and Business Administration, Chongqing University, Chongqing 400030, China |
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| 摘 要： | The relationship between efficiency and fairness of individual income tax is analyzed to get to know which one should be the first. By empirically researching on individual income tax and GD Pand analyzing on economic distributive rate and social unfair cost, the anthors conclude that efficiency of individual tax becomes weak and unfairness of it becomes strong. Thus, individual income tax should be reformed more fairly.
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| 关 键 词： | individual income tax efficiency fairness |
| 修稿时间： | 2006-07-21 |
Analysis on Efficiency and Fairness of Individual Income Tax |
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| RAO Xi,FANG Yong-chun. Analysis on Efficiency and Fairness of Individual Income Tax[J]. Storage & Process, 2007, 0(1): 152-154 |
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| Authors: | RAO Xi FANG Yong-chun |
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| Affiliation: | College of Economics and Business Administration, Chongqing University, Chongqing 400030, China |
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| Abstract: | The relationship between efficiency and fairness of individual income tax is analyzed to get to know which one should be the first. By empirically researching on individual income tax and GD Pand analyzing on economic distributive rate and social unfair cost, the anthors conclude that efficiency of individual tax becomes weak and unfairness of it becomes strong. Thus, individual income tax should be reformed more fairly. |
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| Keywords: | individual income tax efficiency fairness |
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