The Measure and Calculation of the Personal Income Tax Erosion in China

机译：中国个人所得税侵蚀的测算。

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By using the sampling data of household income, we calculate the sampling data of the number of employed persons in this article. Since we treat the income of the employed as a random variable, after the probability density function of the personal income is confirmed, we calculate the theoretic ratal with the tax rate, and compare it with the actual ratal, then get the tax erosion rate accordingly. The article also calculates the tax erosion rate of 1995～ 2002 respectively.

机译：通过使用家庭收入的抽样数据，我们计算出本文中就业人数的抽样数据。由于我们将受雇者的收入作为一个随机变量，因此在确定了个人收入的概率密度函数之后，我们用税率计算理论比率，然后将其与实际比率进行比较，然后得出税率侵蚀率。。本文还分别计算了1995〜2002年的税收侵蚀率。

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来源
《"Statistical Model and Regional Economic Development in West China: Trade, Investment and the WTO" International Conference Thesis Collection》|2005年|308-317|共10页
会议地点 Beijing(CN)
作者
M.A Benvenutti; rnI.J.Gordon; rnD.P Poppi;
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作者单位

Liu Liming@Capital University of Economics and Business Beijing 100026 Tsinghua University Beijing 100084--Liu Lingling@Capital University of Economics and Business Beijing 100026 Tsinghua University Beijing 100084--;

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会议组织
原文格式 PDF
正文语种 eng
中图分类贸易经济;
关键词
Personal Income Tax; Tax Erosion; Theoretic Ratal; Actual Ratal;

机译：个人所得税;税收侵蚀;理论比例;实际比例;

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机译：中国个人所得税的社会调整效应分解及不同统一所得税模式的选择
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3. Perspective of Problems and Countermeasures by the Analysis of the Collection Data on the Personal Income Tax Collection and Administration of High Income Groups [J] . Chunyan Pan Open Journal of Social Sciences . 2015,第10期

机译：从高收入人群个人所得税征管的数据分析看问题与对策。
4. Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law [C] . Aihui Sheng International Conference on Education, Management and Computing Technology . 2015

机译：新个人所得税法下高校教师个人所得税的税收规划
5. Personal recordkeeping and literary warrants: A content study of the United States income tax codes and regulations. [D] . Thiele, Harold Edwin, Jr. 2000

机译：个人记录保存和文学权证：对美国所得税法典和法规的内容研究。
6. BASIS OF CALCULATION OF INCOME TAX [O] . 1916

机译：所得税的计算基础
7. Report on Docks Development Bonds (Municipal Measure No. 57); Special Tax for Traffic Signalization, Facilities (Municipal Measure No.54) and Special Tax for Grade Separations (Municipal Measure No. 53), Report on Personal Income Tax Bill (State Ballot Measure No. 14), Report on Permitting Prosecution by Information or Indictment (State Ballot Measure No.4) [O] . City Club of Portland (Portland Or.) 1960

机译：码头发展债券报告（市政措施第57号）;交通信号的特别税，设施（市政措施第54号）和分级特别税（市政措施第53号），个人所得税法案报告（国家投票措施第14号），关于允许以信息方式起诉的报告或起诉书（州选票第4号）

The Measure and Calculation of the Personal Income Tax Erosion in China

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