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Project Citation: 

Piketty, Thomas, and Qian, Nancy. Replication data for: Income Inequality and Progressive Income Taxation in China and India, 1986-2015. Nashville, TN: American Economic Association [publisher], 2009. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E113560V1

Project Description

Summary:  View help for Summary This paper evaluates income tax reforms in China and India. The combination of fast income growth and under-indexed tax schedule in China implies the fraction of the Chinese population subject to income tax has increased from less than 0.1 percent in 1986 to about 20 percent in 2008, while it has stagnated around 2-3 percent in India. Chinese income tax revenues, as a share of GDP, increased from less than 0.1 percent in 1986 to about 1.5 percent in 2005 and 2.5 percent in 2008, while the constant adaptation of exemption levels and income brackets in India have caused them to stagnate around 0.5 percent of GDP. (JEL D31, H24, 015, 023, P23, P35)

Scope of Project

JEL Classification:  View help for JEL Classification
      D31 Personal Income, Wealth, and Their Distributions
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      O15 Economic Development: Human Resources; Human Development; Income Distribution; Migration
      O23 Fiscal and Monetary Policy in Development
      P23 Socialist Systems and Transitional Economies: Factor and Product Markets; Industry Studies; Population
      P35 Socialist Institutions and Their Transitions: Public Economics


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