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Lyu, B., Ma, G., & Mao, J. (2017). From Government to Enterprises: How Tax Sharing Interacts with Tax Rates. China Economist, 12, 32-52.

has been cited by the following article:

• TITLE: The Impact of China’s Tax Reform on Per Capita Income: A Regional Analysis Based on Tourism, E-Commerce, and Education Sectors

  AUTHORS: Yuan Liu

  KEYWORDS: Tax Reform, Per Capita Income, Regional Disparities, Sectoral Heterogeneity, Fiscal Equity

  JOURNAL NAME: Open Journal of Business and Management, Vol.13 No.6, November 14, 2025

  ABSTRACT: This study assesses the impact of China’s Value-Added Tax (VAT) and Individual Income Tax (IIT) reforms on per capita income across 31 provinces from 2014 to 2023. Using fixed effects and difference-in-differences (DiD), it examines sectoral and city-tier variations in tourism, e-commerce, and education. Results show that first- and super-tier cities benefited most, while lower-tier cities achieved limited gains due to compliance and capacity gaps. E-commerce was most income-responsive, whereas education gains were concentrated in urban areas. Uniform tax reforms risk widening disparities, underscoring the need for tier-adjusted policies, digital support, and stronger redistribution.