Rural tax reform and the extractive capacity of local state in China
文献类型：SCI/SSCI论文
| 作者 | Tao R. |
| 发表日期 | 2012 |
| 关键词 | Central-local relations Local public finance Farmers' burdens Rural Tax reform China governments federalism taxation style |
| 英文摘要 | China's fiscal arrangement in the 19805 has preserved local governments' incentive but the 1994 fiscal reform recentralized revenues. Since then, farmers' tax burdens have risen steeply and become a major challenge to the state legitimacy. How to account for the huge regional variation? Why were some localities able to tax more heavily than others? Based on a national survey of village governance in China, we examine farmers' burdens empirically and identify political and social factors that explain the local governments' ability to tax farmers. This paper suggests that developments since the 1990s have shown that it overstates local discretionary power and does not pay enough attention to societal forces in understanding local public finance. (C) 2011 Published by Elsevier Inc. |
| 出处 | China Economic Review |
| 卷 | 23 |
| 期 | 1 |
| 页 | 190-203 |
| 收录类别 | SCI |
| 语种 | 英语 |
| ISSN号 | 1043-951X |
| 源URL | [http://ir.igsnrr.ac.cn/handle/311030/26855]  |
| 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.. Rural tax reform and the extractive capacity of local state in China. 2012. |
入库方式： OAI收割
来源：地理科学与资源研究所
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