GUO Qingwang is professor of finance and economics at the Institute of RUC (Renmin University of China), vice-chairman of Chinese Finance Society, and vice-chairman of Tax Institute of China. His research field is theory and policy of finance and taxation and economy growth, and his published works include Research on Optimization of Chinese Local Government Size and Structure, and Research on Active Fiscal Policy Effect and Fading Out Strategy.

• PrefaceChapter 1 Introduction Chapter 2 Distribution Pattern of Department Income Chapter 3 Trend of Factor Income Distribution Chapter 4 Gap of Resident Income Distribution Chapter 5 Impact of Taxation on Factor Income Distribution Chapter 6 Analysis on Progressivity of Tax System Chapter 7 Impact of Indirect Tax on Income Distribution of Urban and Rural Residents Chapter 8 Impact of Personal income Tax on Resident Income Distribution Chapter 9 Main Conclusions and Policy Suggestions Appendix: Introduction to tax system of the People's Republic of China References

GUO Qingwang is professor of finance and economics at the Institute of RUC (Renmin University of China), vice-chairman of Chinese Finance Society, and vice-chairman of Tax Institute of China. His research field is theory and policy of finance and taxation and economy growth, and his published works include Research on Optimization of Chinese Local Government Size and Structure, and Research on Active Fiscal Policy Effect and Fading Out Strategy.

• PrefaceChapter 1 Introduction Chapter 2 Distribution Pattern of Department Income Chapter 3 Trend of Factor Income Distribution Chapter 4 Gap of Resident Income Distribution Chapter 5 Impact of Taxation on Factor Income Distribution Chapter 6 Analysis on Progressivity of Tax System Chapter 7 Impact of Indirect Tax on Income Distribution of Urban and Rural Residents Chapter 8 Impact of Personal income Tax on Resident Income Distribution Chapter 9 Main Conclusions and Policy Suggestions Appendix: Introduction to tax system of the People's Republic of China References