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SHEN, YANGYANG (2) answer(s).
 
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1
ID:   185085


Exploring China's Potential Child Poverty / Shen, Yangyang ; Alkire, Sabina   Journal Article
Shen, Yangyang Journal Article
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Summary/Abstract This paper estimates child poverty in China using 2018 data from the China Household Income Project. Applying the Alkire–Foster drawer approach, we constructed a multidimensional poverty indicator system that accounted for multiple factors contributing to a child's development and well-being, based on which we estimated multidimensional poverty experienced by children. Children's poverty varied by age, gender, rural/urban settings, and geographic region. By extending the Alkire–Foster drawer approach, two important features of child poverty in China were found, which had normally been neglected by per capita poverty measures: poor children in nonpoor families and unequal allocations to different children within the same families. The results showed that more than 40 percent of multidimensionally poor children lived in nonpoor families. Unequal resource allocation within families was observed in half of the families. These two features of child poverty require more policy attention and the Chinese government should prioritize addre ssing multidimensional child poverty.
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2
ID:   180638


Impacts of Two Tax Reforms on Inequality and Welfare in China / Shen, Yangyang; Wang, Xiaobing ; Li, Shi   Journal Article
Wang, Xiaobing Journal Article
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Summary/Abstract This paper takes stock of the existing literature on taxation and presents a framework to evaluate the impacts of tax policy reforms from the perspectives of progressivity and social welfare. It applies this framework to examine two tax reforms in China and finds that (i) the abolition of the regressive agricultural tax in 2005 has significantly improved the social welfare of rural residents; (ii) the increase in the income tax thresholds in 2011 increased progressivity but reduced the overall income tax share of total taxation. When the majority of the taxpayers are in the lower tax bracket, progressivity has little real impact in improving income distribution.
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