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Table 2 Redistribution effects of VAT and business tax before and after the reform

From: The effects of China’ s VAT enlargement reform on the income redistribution of urban households

Equity measure Before the reform After the reform % of decline in RE
  Pre-tax Post-tax RE Pre-tax Post-tax RE  
GE2 0.2605 0.2666 −0.0061 0.2605 0.2660 −0.0056 8.20
GE1 0.1951 0.1991 −0.0040 0.1951 0.1987 −0.0036 10.00
GE0 0.1904 0.1943 −0.0039 0.1904 0.1939 −0.0035 10.30
GE−1 0.2535 0.2507 0.0028 0.2535 0.2492 0.0044 57.10
Gini 0.3331 0.3367 −0.0035 0.3331 0.3364 −0.0032 8.60