Rural taxation and government regulation in China
文献类型：SCI/SSCI论文
| 作者 | Tao R.; Zhang Q. |
| 发表日期 | 2004 |
| 关键词 | rural taxation government regulation government size |
| 英文摘要 | This paper places the problem of Chinese rural taxation in the context of government regulation and seeks to present an integrated theoretical framework of Chinese rural development in the past two decades. Our theoretical framework reconciles the seemingly contradictory facts that the average level of rural taxation relative to rural net income did not increase quickly from 1990. but rural taxation became a very serious problem in this period. Our findings suggest that this is in large part due to increases in rural income disparity from 1990 and uneven tax distribution among different income groups. We argue that differentiated enforcement of government regulations such as grain procurement and birth control play an important role in the rural taxation problem, and more generally, the problem of local government expansion and rising rural income disparity. The empirical findings support our hypotheses. (C) 2004 Published by Elsevier B.V. |
| 出处 | Agricultural Economics |
| 卷 | 31 |
| 期 | 2-3 |
| 页 | 161-168 |
| 收录类别 | SCI |
| 语种 | 英语 |
| ISSN号 | 0169-5150 |
| 源URL | [http://ir.igsnrr.ac.cn/handle/311030/22988]  |
| 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.,Zhang Q.. Rural taxation and government regulation in China. 2004. |
入库方式： OAI收割
来源：地理科学与资源研究所
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