李实

Li Shi — public information is limited. The library holds four works under this name, spanning finance and economics, folk literature, and literary appreciation. His representative works, The Income Distribution Effects of China's Tax System and The Evolution of Income Distribution in China over 40 Years, show a focus on the relationship between taxation and income distribution and on long-term changes in China's distribution patterns; the writing leans toward empirical analysis and institutional examination and addresses professional and policy-oriented readers. A further title, Beishi lu (recorded twice in the library), is classed under folk literature and literary appreciation, indicating engagement with documentary compilation and literary-historical materials in a different register from the economics works. As birth and death dates, nationality, education, and positions are unconfirmed, this note makes no inferences and presents only the cross-disciplinary profile suggested by the library's holdings: on one side, practical issues of income distribution and tax policy; on the other, the sorting and appreciation of traditional documents and literary works. Together they reflect a dual attention to institutions and texts.