Table 5 The average tax burden of 10 groups of households before and after the reform
From: The effects of China’ s VAT enlargement reform on the income redistribution of urban households
Group | Before | After | Tax cut | Group | Before | Before | Tax cut |
|---|---|---|---|---|---|---|---|
1 | 9.86 | 10.44 | −0.58 | 6 | 7.52 | 7.96 | −0.44 |
2 | 8.02 | 8.48 | −0.47 | 7 | 7.32 | 7.75 | −0.43 |
3 | 7.95 | 8.42 | −0.47 | 8 | 7.26 | 7.69 | −0.42 |
4 | 7.79 | 8.25 | −0.46 | 9 | 7.49 | 7.92 | −0.44 |
5 | 7.69 | 8.14 | −0.46 | 10 | 7.11 | 7.53 | −0.41 |