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.
Authors
- Lin Deng (ORCID: https://orcid.org/0009-0000-0467-1766)
- Wei Zhou (ORCID: https://orcid.org/0009-0008-3171-1506)
- Ziyu Liu (ORCID: https://orcid.org/0000-0002-3542-6832)
- Xiaonan Zhang (ORCID: https://orcid.org/0000-0001-9016-8234)
Institutions
- Khon Kaen University (TH)
- Lyceum of the Philippines University (PH)
Publication Details
- Published
- 2024-08-16
- DOI
- https://doi.org/10.1145/3696500.3696502
- Primary Topic
- Fiscal Policy and Economic Growth
- Type
- article
- Field-Weighted Citation Impact
- 0.00