Skip to main content
Disciplines
Automotive Business IT + Informatics Construction + Real Estate Electrical Engineering + Electronics Energy + Sustainability Insurance + Risk Finance + Banking Management + Leadership Marketing + Sales Mechanical Engineering + Materials
Events
DE
EN
Books
Journals
Topic Page
Marketing
Start single access now
Access for companies
EXTENDED SEARCH
Log in
Top
Published in:
Determining the Ecological Validity of Simulation Environments in Support of Human Competency Development Read chapter Read first chapter

2019 | OriginalPaper | Chapter

Micro-Simulation Model as a Tool for Evaluating the Reform of China’s Personal Income Tax

Author : Xiangyu Wan

Published in: Advances in Human Factors in Simulation and Modeling

Publisher: Springer International Publishing

Log in

Activate our intelligent search to find suitable subject content or patents.

search-config
loading …

Abstract

For evaluating the redistributive effects of the reform of China’s personal income tax system, this research attempts to break through the limitations of traditional research methods and provide a micro, coherent and structural framework for experimental research on policy reforms. Based on the microcosmic survey data of CHIPs and the system of personal income tax in China, a micro-simulation model was established to comprehensively analyze and quantify the redistributive effect of the reform of the personal income tax system and to clarify the final destination of the effect of the policy. This research provides the modeling tools and the quantitative basis for the design and evaluation of the reform of redistribution system.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

inform now
previous chapter Simulation of Financial Systemic Risk and Contagion in the U.S. Housing Market
next chapter Design of a New Setup for the Dynamic Analysis of the Recoil-Shoulder Interaction
Literature
1.
Orcutt, G.: A new type of social-economic system. Rev. Econ. Stat. 58, 773–797 (1957)
2.
Gupta, A., Kapur, V.: Microsimulation in Government Policy and Forecasting. Elsevier Science, Amsterdam (2000)
3.
Bourguignon, F., Spadaro, A.: Microsimulation as a tool for evaluating redistribution policies. J. Econ. Inequal. 4(1), 77–106 (2006)CrossRef
4.
Eason, R.: Microsimulation of direct taxes and fiscal policy in the united kingdom. In: Harding, A. (ed.) Microsimulation and Public Policy, pp. 23–46. Elsevier Science, New York City (1996)
5.
Bourguignon, F., O’Donoghue, C., Sastre-Descals, J., Spadaro, A., Utili, F.: Eur3: a prototype european tax-benefit model. In: Gupta, A., Kapur, V. (eds.) Microsimulation in Government Policy and Forecasting, pp. 173–202. Elsevier Science, New York (2000)
6.
Sutherland, H.: EUROMOD: the European Union tax-benefit microsimulation model. Int. J. Microsimulation 6(1), 4–26 (2013)
7.
Labeaga, J.M., Oliver, X., Spadaro, A.: Discrete choice models of labour supply, behavioural microsimulation and the Spanish tax reforms. J. Econ. Inequal. 6(9), 247–273 (2008)CrossRef
8.
Gao, J.: Modeling of micro analysis and simulation and application of. Comput. Simul. Reform Pension Insur. Syst. 16(2) (1999). (in Chinese)
9.
Zhang, S., Wan, X.: A micro-simulation model and public policy analysis. J. Quant. Tech. Econ. 26(8) (2009). (in Chinese)
Metadata
Title
Micro-Simulation Model as a Tool for Evaluating the Reform of China’s Personal Income Tax
Author
Xiangyu Wan
Copyright Year
2019
Book
Advances in Human Factors in Simulation and Modeling

Print ISBN: 978-3-319-94222-3

Electronic ISBN: 978-3-319-94223-0

Copyright Year: 2019

DOI
https://doi.org/10.1007/978-3-319-94223-0_24

Premium Partner

    Image Credits