How has rural tax reform affected farmers and local governance in China?
文献类型：SCI/SSCI论文
| 作者 | Tao R. |
| 发表日期 | 2007 |
| 关键词 | farmers' tax burdens local governance rural tax reform tax incidence taxation |
| 英文摘要 | Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers' tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy. |
| 出处 | China & World Economy |
| 卷 | 15 |
| 期 | 3 |
| 页 | 19-32 |
| 收录类别 | SCI |
| 语种 | 英语 |
| ISSN号 | 1671-2234 |
| 源URL | [http://ir.igsnrr.ac.cn/handle/311030/22987]  |
| 专题 | 地理科学与资源研究所_历年回溯文献 |
| 推荐引用方式 GB/T 7714 | Tao R.. How has rural tax reform affected farmers and local governance in China?. 2007. |
入库方式： OAI收割
来源：地理科学与资源研究所
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