Explore the intricate relationship between taxation and China’s national income distribution. This seminal work meticulously measures income patterns among governments, enterprises, and families from 1978–2008, analyzing factor income and residents’ income distribution. Delve into the specific effects of Chinese taxation policy on these crucial economic segments. Essential for economists, researchers, and students of comparative economics, this book provides critical insights into why tax regulation’s impact on income inequality in China is often low and highlights the urgent need for taxation reform in the evolving Chinese economy.