GA-based Microsimulation Model for Evaluating Personal Income Tax Reform in China

被引：0

作者：

Wan Xiang-yu ^{[1
]}

Qu Yang ^{[1
]}

Jia Peng ^{[1
]}

机构：

[1] NE Normal Univ, Sch Business, Changchun 130117, Jilin, Peoples R China

来源：

PROCEEDINGS OF 2009 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION (5TH), VOL I | 2009年

关键词：

Micro-simulation; Genetic algorithm (GA); Personal income tax; Progressive interval;

D O I：

暂无

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

In this paper, we study the progressive interval design of personal income tax in China. Based on regional economic reality, we build a micro-simulation model for China and by combining updated genetic algorithm (GA) and this micro-simulation model, the method we present in this paper can be used to as a scientific and efficient tool to analyze complicated public policies. The results we get indicate that we can control income gap by adjusting tax progressive intervals without changing government revenue too much basically and too many progressive intervals is one of the many drawbacks of current personal income tax system in China.

引用

页码：239 / 245

页数：7

共 50 条

[1] A Quantitative Study on Individual Income Tax Progressive Rate Reform in China: A GA-Based Microsimualtion Approach
Wan Xiang-yu
Jia Peng
Qu Yang
[J]. PROCEEDINGS OF THE 2009 INTERNATIONAL CONFERENCE ON PUBLIC ECONOMICS AND MANAGEMENT ICPEM 2009, VOL 1: SOCIAL ISSUES AND ECONOMIC POLICIES, 2009, : 291 - 298
[2] The Maine Model: An interactive personal income tax microsimulation model
Gupta, A
Kroetsch, D
[J]. MICROSIMULATION IN GOVERNMENT POLICY AND FORECASTING, 2000, 247 : 631 - 636
[3] A Study on the Reform of Personal Income Tax in China
Qiu, Yu-Lian
Cong, Zhi-Peng
[J]. PROCEEDINGS OF THE 3RD ANNUAL INTERNATIONAL CONFERENCE ON SOCIAL SCIENCE AND CONTEMPORARY HUMANITY DEVELOPMENT (SSCHD 2017), 2017, 90 : 408 - 413
[4] Evaluating scenarios of a personal income tax reform in Russia
Balatsky, E., V
Ekimova, N. A.
[J]. JOURNAL OF TAX REFORM, 2019, 5 (01): : 6 - 22
[5] Tax Neutrality in the Corporate Income Tax: Microsimulation of Reform Options for Spain
Jerez Barroso, Lourdes
Picos Sanchez, Fidel
[J]. HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS, 2012, (203): : 23 - 56
[6] Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution
Zhan, Peng
Li, Shi
Xu, Xiaojing
[J]. CHINA & WORLD ECONOMY, 2019, 27 (03) : 25 - 48
[7] The International Experience of Personal Income Tax Reform and China's Practice
Liu, Kai-rui
Huang, Yue-rui
[J]. 2018 2ND INTERNATIONAL CONFERENCE ON ADVANCES IN MANAGEMENT SCIENCE AND ENGINEERING (AMSE 2018), 2018, 292 : 163 - 167
[8] Evaluating social welfare and redistributive effects of Spanish personal income tax reform
Castañer, JM
Onrubia, J
Paredes, R
[J]. APPLIED ECONOMICS, 2004, 36 (14) : 1561 - 1568
[9] A Microsimulation Model of the Slovak Individual Income Tax
Trautman, WB
[J]. MICROSIMULATION IN GOVERNMENT POLICY AND FORECASTING, 2000, 247 : 623 - 629
[10] Dual income tax: A reform option for personal income tax in Turkey
Celikkaya, Ali
[J]. BUSINESS AND ECONOMIC HORIZONS, 2010, 3 (03) : 47 - 57

← 1 2 3 4 5 →