Corporate marginal tax rate estimation: Evidence based on China’s listed companies

Jin Nong, Yang Chen*

*Corresponding author for this work

Research output: Chapter in Book or Report/Conference proceedingChapterpeer-review


This chapter aims at using an innovative method developed by Blouin et al. (Improved estimates of marginal tax rates: why they are needed, approach, and implications. Memo, 2008) to simulate 1041 China’s listed companies’ corporate marginal tax rate, and comparing the changes in marginal tax rate in the context of 2007 tax reform in China. After simulation and comparison, we find that the annual corporate marginal tax rate has greatly decreased after the new tax policy goes into effect. Besides, the tax effects on marginal tax rates vary with industry and across ownership.

Original languageEnglish
Title of host publicationThe State of China's State Capitalism
Subtitle of host publicationEvidence of Its Successes and Pitfalls
PublisherPalgrave Macmillan
Number of pages22
ISBN (Electronic)9789811309830
ISBN (Print)9789811309823
Publication statusPublished - 1 Jan 2018


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