THE PROBLEM OF TAXING FARMERS IN CHINA / доклад на 25 конференции IAAE, Reshaping Agriculture’s Contribution to Society, International Convention Centre, Durban, South Africa, 16-23 August 2003
Опубликовано на портале: 12-12-2003
Durban, 2003
Тематический раздел:
This paper places the problem of Chinese rural taxation in the context of government
regulation and tries to
present an integrated theoretical framework of rural development in China
in the past two decades. Our
theoretical framework can reconcile the stylized facts that the average level of
rural taxation relative to rural
net income after the 1990s did not increase very fast, but rural taxation became
a very serious problem in this
period. We found that this is in large part due to the increase of rural income disparity
after 1990s and the
uneven tax and fee distribution among different income groups. We argue that differentiated
enforcement of
the government regulations such as grain procurement and birth control play an important
role in the rural
taxation problem, and more generally, the problem of expanding local government
size and rising rural
income disparity. The empirical findings do support our hypothesis.
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