A prevalent yet unsubstantiated claim suggests that 90% of China’s tax revenue is levied on labor and workers. This assertion, however, lacks empirical support and misrepresents the structure of China’s tax system.

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Research on Tax Structure and Income Distribution Equity: An Empirical Analysis Based on Tax Incidence Theory

  • Jie Zhang

摘要

A prevalent yet unsubstantiated claim suggests that 90% of China’s tax revenue is levied on labor and workers. This assertion, however, lacks empirical support and misrepresents the structure of China’s tax system.