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Grain Procurement, Tax Instrument and Peasant Burdens during China's Rural Transition
Tao, Ran1; Liu, Mingxing2; Su, Fubing3; Lu, Xi4
2011
Source PublicationJOURNAL OF CONTEMPORARY CHINA
Volume20Issue:71Pages:659-677
AbstractIn 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.
SubtypeArticle
WOS HeadingsSocial Sciences
WOS Subject ExtendedArea Studies
Indexed BySSCI
Language英语
WOS SubjectArea Studies
WOS IDWOS:000299249700008
PublisherROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
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Document Type期刊论文
Identifierhttp://ir.igsnrr.ac.cn/handle/311030/68116
Collection中国科学院地理科学与资源研究所
Corresponding AuthorTao, Ran
Affiliation1.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
Recommended Citation
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.
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