Analysis on Efficiency and Fairness of Individual Income Tax
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Abstract:
The relationship between efficiency and fairness of individual income tax is analyzed to get to know which one should be the first. By empirically researching on individual income tax and GD Pand analyzing on economic distributive rate and social unfair cost, the anthors conclude that efficiency of individual tax becomes weak and unfairness of it becomes strong. Thus, individual income tax should be reformed more fairly.
