{"title":"Research on Tax Transfer inside China’s Different Regions by Using a Statistical Analysis Method","authors":"Liu Jin-shan, Luo Jia-qing","doi":"10.4018/JABIM.2012070102","DOIUrl":null,"url":null,"abstract":"The paper demonstrates that China has undergone an increasingly severe transfer of regional taxes from the central and western areas to the coastal region between 1997 and 2006, and among the taxes transferred, the enterprise income tax claimed a lion’s share. Such transfer of regional taxes resulted in an unfair distribution of tax revenue, failing to alleviate the gap between rich and poor.","PeriodicalId":42947,"journal":{"name":"International Journal of Asian Business and Information Management","volume":"70 1","pages":"9-18"},"PeriodicalIF":1.0000,"publicationDate":"2012-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Asian Business and Information Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4018/JABIM.2012070102","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 4
Abstract
The paper demonstrates that China has undergone an increasingly severe transfer of regional taxes from the central and western areas to the coastal region between 1997 and 2006, and among the taxes transferred, the enterprise income tax claimed a lion’s share. Such transfer of regional taxes resulted in an unfair distribution of tax revenue, failing to alleviate the gap between rich and poor.
期刊介绍：
The mission of the International Journal of Asian Business and Information Management (IJABIM) is to establish an effective channel of communication between academic and research institutions, policy makers, government agencies, and individuals concerned with the complexities of Asian business, information technologies, sustained development, and globalization. IJABIM promotes and coordinates developments in the field of Asian and Chinese studies, as well as presents strategic roles of IT and management towards sustainable development with emphasis on practical aspects in Asia. It is especifically focused on Central Asia/Himalayan region/Southeast Asia/Far East.
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