Micro-Simulation Model as a Tool for Evaluating the Reform of China’s Personal Income Tax

  • Xiangyu WanEmail author
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 780)


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.


Personal income tax Micro simulation Income distribution Policy effect attribution 



This research is supported by Innovation Project of Chinese Academy of Social Sciences.


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Authors and Affiliations

  1. 1.Institute of Quantitative and Technical Economics of CASSBeijingChina
  2. 2.China Institute of Income Distribution of BNUBeijingChina

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