@article{oai:hokuriku.repo.nii.ac.jp:00000339,
 author = {袁　, 志海 and Zhihai , Yuan},
 issue = {40},
 journal = {北陸大学紀要, Bulletin of Hokuriku University},
 month = {Mar},
 note = {Based on the grouped income data of urban residents, published by China's National Bureau of Statistics of China, this paper analyzes the impact of China's individual income tax reform on the income gap. This paper draws a surprising conclusion after analysis, that is, the role of the current personal income tax policy of China is only to increase the national tax. As a result, the redistribution processes, such as personal income tax and social security system, do not improve the income distribution of urban residents, but instead make the income gap even wider.},
 pages = {137--153},
 title = {中国における個人所得税改革と格差是正について},
 year = {2016}
}