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Table 7 Simulated redistribution effects of typical GST regimes

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

Inequality measure Current VAT/BT Post-reform VAT VAT/overall reduction VAT/selected reduction
    13 % 11 % 6 % 0 %
GE2 −0.0056 −0.0054 −0.0037 −0.0032 −0.0029 −0.0024
GE1 −0.0036 −0.0035 −0.0024 −0.0022 −0.0019 −0.0015
GE0 −0.0035 −0.0033 −0.0023 −0.002 −0.0017 −0.0013
GE−1 0.0044 0.0043 0.0075 0.0081 0.0083 0.0088
Gini −0.0032 −0.003 −0.0022 −0.002 −0.0017 −0.0014