Research on the Reform of Individual Income Tax Administration under the Perspective of Common Wealth-Based on Bayesian Model Analysis

This study investigates the relationship between personal income tax and the wages of multidimensional urban employed persons in China using Bayesian generalized linear regression model. The results of the study show that there are huge differences in the wages of different types of personnel. Individual income tax is an important tool for regulating income distribution and can effectively reduce the income gap. Therefore, the reform of personal income tax should fully consider the wage level and income structure of different types of personnel in order to promote social equity.

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Published
2024-08-16
DOI
https://doi.org/10.1145/3696500.3696502
Primary Topic
Fiscal Policy and Economic Growth
Type
article
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Research on the Reform of Individual Income Tax Administration under the Perspective of Common Wealth-Based on Bayesian Model Analysis

Lin Deng, Wei Zhou, Ziyu Liu, Xiaonan Zhang
Fiscal Policy and Economic Growth
article

Research on the Reform of Individual Income Tax Administration under the Perspective of Common Wealth-Based on Bayesian Model Analysis

Lin Deng, Wei Zhou, Ziyu Liu, Xiaonan Zhang
article en

Abstract

This study investigates the relationship between personal income tax and the wages of multidimensional urban employed persons in China using Bayesian generalized linear regression model. The results of the study show that there are huge differences in the wages of different types of personnel. Individual income tax is an important tool for regulating income distribution and can effectively reduce the income gap. Therefore, the reform of personal income tax should fully consider the wage level and income structure of different types of personnel in order to promote social equity.

Khon Kaen University (TH), Lyceum of the Philippines University (PH)
No poverty
Openalex Percentile: Top 78%
Fiscal Policy and Economic Growth
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Research on the Reform of Individual Income Tax Administration under the Perspective of Common Wealth-Based on Bayesian Model Analysis — Lin Deng, Wei Zhou, et al. · (2024) | TGRS Research Map | TGRS