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.
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