Abstract：This paper, by using the Lorenz Curve and the Geni Coefficient, firstly calculates the property income distribution and the Geni coefficient change of different urban income groups, as well as change of the ratio of property income in disposable income in different income groups; secondly, this paper estimates the tax burden of property income for different urban income groups in 2010. Two aspects of calculation results show that urban residents' property income gap expands constantly, the proportion of high income group in disposable income increase continually; the tax burden of property income has only been weak progressive, and its regulating potency of urban residents' income gaps is too small. This research shows that targeted adjustment to some tax policy of property income is conducive to regulating income distribution gap.
Keywords：Property Income, Income Gap, Tax Burden
source:Finance & Trade Economics ,No11,2013