An empirical study of the income distribution of the taxes, capital gains and labor income
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| Title | An empirical study of the income distribution of the taxes, capital gains and labor income
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| Author | Yiming Hu and Maimaitiyiming Zunong |
| Organization | Shanghai Jiaotong University, Antai College of Economics and Management |
| Email | huym@sjtu.edu.cn |
| Key Words | the distribution of the income; capital gains; labor shares; tax |
| Abstract | The distribution of the income among the three stakeholders in the firms—government, investors (including shareholders and creditors) and labors is mainly reflected in the relationship among tax, capital gains and salaries. In this paper, with the Shanghai and Shenzhen listed companies during 2000-2011 as the samples, we find that the descending order is the return on capital, the rate of labor income and the tax burden on unit assets. The rate of labor income increases year by year, while the rate of shareholder’s income fluctuates greatly. We also find that the ownership of the firms, being in the monopoly industries, the registration region and the size of the firms will take some influence on the distribution of the income of the firms. |
| Serial Number | WP448 |
| Time | 2013-06-24 |
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