How has rural tax reform affected farmers and local governance in China?

China and World Economy

Volumn 15, Issue 3, 2007, Pages 19-32

  Tao, Ran ^a,b   Qin, Ping ^c  

^a UNIVERSITY OF OXFORD   (United Kingdom)

^b INSTITUTE OF GEOLOGY AND GEOPHYSICS   (China)

^c UNIVERSITY OF GOTHENBURG   (Sweden)

Author keywords

Farmers' tax burdens; Local governance; Rural tax reform; Tax incidence

Indexed keywords

EID: 34250163260     PISSN: 16712234     EISSN: 1749124X     Source Type: Journal    
DOI: 10.1111/j.1749-124X.2007.00066.x     Document Type: Article

References (7)

1. Bernstein, Thomas, and Xiaobo Lu, 2000 Taxation without representation: Farmers, the central and local state in reform in China The China Quarterly, September issue, pp. 742 763.
2. Burgess, Robin and Stern, Nicholas, 1993 Taxation and development Journal of Economic Literature, vol. 31, No. 2, pp. 762 830.
3. Chen, Xiwen 2003, A Study on China s County and Township Public Finance and Farmer Income Growth. Taiyuan : Shanxi Economic Press (in Chinese).
4. Tao, Ran and Mingxing Liu, 2005 Urban and rural household taxation in China-measurement, comparison and policy implications Journal of the Asia and Pacific Economy, vol. 10, No. 4, pp. 486 505.
5. Tao, Ran and Zhigang Xu, 2006 Groping for stones to crossing river versus coordinated policy reforms The case of two reforms in China Journal of Policy Reform, vol. 9, No. 3, pp. 177 201.
6. World Bank, 2002, China National Development and Sub-national Finance: A Review of Provincial Expenditures, Washington, DC : The World Bank.
7. Zhang, Xiaoshan, 2005 A preliminary analysis of China's rural governance reform Guanli shijie (Management World), No. 5.