Income Inequality and Progressive Income Taxation in China and India, 1986–2015
评估了中国和印度的所得税改革，发现中国因快速收入增长和税档未充分调整，纳税人口从1986年的不到0.1%增至2008年的约20%，而印度因调整免税门槛和税档，纳税人口停滞在2-3%。
This paper evaluates income tax reforms in China and India. The combination of fast income growth and under-indexed tax schedule in China implies the fraction of the Chinese population subject to income tax has increased from less than 0.1 percent in 1986 to about 20 percent in 2008, while it has stagnated around 2–3 percent in India. Chinese income tax revenues, as a share of GDP, increased from less than 0.1 percent in 1986 to about 1.5 percent in 2005 and 2.5 percent in 2008, while the constant adaptation of exemption levels and income brackets in India have caused them to stagnate around 0.5 percent of GDP.