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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
  1. Tax burden = VAT and business tax burden/Household income