From: The effects of China’ s VAT enlargement reform on the income redistribution of urban households
Item | Effective tax rate | % of decline in tax rate | |
---|---|---|---|
Before reform | After reform | ||
Food | 11.5 | 11.0 | 4.4 |
Clothing | 14.6 | 13.9 | 5.3 |
Housing | 11.6 | 11.0 | 4.8 |
Household facilities and articles | 14.3 | 13.4 | 6.4 |
Health | 12.9 | 11.9 | 7.7 |
Traffic and communications | 11.0 | 10.1 | 8.1 |
Education, culture, and recreation | 10.6 | 10.0 | 5.6 |
Other goods and services | 13.6 | 12.7 | 6.0 |