Grain Procurement, Tax Instrument and Peasant Burdens during China's Rural Transition
文献类型：期刊论文
| 作者 | Tao, Ran1 ; Liu, Mingxing2; Su, Fubing3; Lu, Xi4
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| 刊名 | JOURNAL OF CONTEMPORARY CHINA
 |
| 出版日期 | 2011 |
| 卷号 | 20期号:71页码:659-677 |
| 文献子类 | Article |
| 英文摘要 | In this paper, we argue that China's grain procurement system as a major instrument in rural taxation survived the communes and lost its importance only gradually in recent years. However, as agricultural liberalization progressed, the traditional tax instruments of 'tax deduction prior to grain procurement payment' and implicit taxation through 'price scissors' gradually eroded. Under such a circumstance, local governments in agriculture-based regions resorted to informal fees collected directly from individual rural households while the more industrialized regions shifted to non-agricultural taxes that are less costly in terms of tax collection. Empirical evidence based on a large panel data set supports our hypotheses of rural taxation in China. |
| 语种 | 英语 |
| WOS记录号 | WOS:000299249700008 |
| 出版者 | ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD |
| 源URL | [http://ir.igsnrr.ac.cn/handle/311030/68115]  |
| 专题 | 中国科学院地理科学与资源研究所 |
| 通讯作者 | Tao, Ran |
| 作者单位 | 1.Renmin Univ China, Sch Econ, Beijing, Peoples R China 2.Peking Univ, China Inst Educ Finance Res, Beijing, Peoples R China 3.Vassar Coll, Poughkeepsie, NY 12601 USA 4.Chinese Acad Sci, Ctr Chinese Agr Policy, Beijing 100864, Peoples R China |
| 推荐引用方式 GB/T 7714 | Tao, Ran,Liu, Mingxing,Su, Fubing,et al. Grain Procurement, Tax Instrument and Peasant Burdens during China's Rural Transition[J]. JOURNAL OF CONTEMPORARY CHINA,2011,20(71):659-677. |
| APA | Tao, Ran,Liu, Mingxing,Su, Fubing,&Lu, Xi.(2011).Grain Procurement, Tax Instrument and Peasant Burdens during China's Rural Transition.JOURNAL OF CONTEMPORARY CHINA,20(71),659-677. |
| MLA | Tao, Ran,et al."Grain Procurement, Tax Instrument and Peasant Burdens during China's Rural Transition".JOURNAL OF CONTEMPORARY CHINA 20.71(2011):659-677. |
入库方式： OAI收割
来源：地理科学与资源研究所
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