IDEAS home Printed from https://ideas.repec.org/a/bla/chinae/v15y2007i3p19-32.html
   My bibliography  Save this article

How Has Rural Tax Reform Affected Farmers and Local Governance in China?

Author

Listed:
  • Ran Tao
  • Ping Qin

Abstract

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.

Suggested Citation

  • Ran Tao & Ping Qin, 2007. "How Has Rural Tax Reform Affected Farmers and Local Governance in China?," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 15(3), pages 19-32, May.
    • Handle: RePEc:bla:chinae:v:15:y:2007:i:3:p:19-32
    DOI: 10.1111/j.1749-124X.2007.00066.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1749-124X.2007.00066.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1749-124X.2007.00066.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. World Bank, 2002. "China - National Development and Sub-National Finance : A Review of Provincial Expenditures," World Bank Publications - Reports 15423, The World Bank Group.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Zhongen Niu & Huimin Yan & Fang Liu, 2020. "Decreasing Cropping Intensity Dominated the Negative Trend of Cropland Productivity in Southern China in 2000–2015," Sustainability, MDPI, vol. 12(23), pages 1-14, December.
    2. Lu, Jie, 2015. "Varieties of Governance in China: Migration and Institutional Change in Chinese Villages," OUP Catalogue, Oxford University Press, number 9780199378746.
    3. James Alm & Yongzheng Liu, 2014. "China's Tax-for-Fee Reform and Village Inequality," Oxford Development Studies, Taylor & Francis Journals, vol. 42(1), pages 38-64, March.
    4. Wang, Xiaxin & Shen, Yan, 2014. "The effect of China's agricultural tax abolition on rural families' incomes and production," China Economic Review, Elsevier, vol. 29(C), pages 185-199.
    5. James Alm & Yongzheng Liu, 2013. "Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?," Journal of Development Studies, Taylor & Francis Journals, vol. 49(4), pages 516-532, April.
    6. Gustafsson, Björn Anders & Zhang, Yudan, 2022. "Incomplete Catching Up: Income among Manchurian, Yi and Han People in Rural China from 2002 to 2018," IZA Discussion Papers 15219, Institute of Labor Economics (IZA).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lu, Jiangyong & Tao, Zhigang, 2009. "Trends and determinants of China's industrial agglomeration," Journal of Urban Economics, Elsevier, vol. 65(2), pages 167-180, March.
    2. Tsui, Kai-yuen, 2005. "Local tax system, intergovernmental transfers and China's local fiscal disparities," Journal of Comparative Economics, Elsevier, vol. 33(1), pages 173-196, March.
    3. Wu, Alfred M. & Wang, Wen, 2013. "Determinants of Expenditure Decentralization: Evidence from China," World Development, Elsevier, vol. 46(C), pages 176-184.
    4. Qing, Yu & Kaiyuen, TSUI, 2005. "Factor decomposition of sub-provincial fiscal disparities in China," China Economic Review, Elsevier, vol. 16(4), pages 403-418.
    5. Ran Tao & Fubing Su & Mingxing Liu & Guangzhong Cao, 2010. "Land Leasing and Local Public Finance in China’s Regional Development: Evidence from Prefecture-level Cities," Urban Studies, Urban Studies Journal Limited, vol. 47(10), pages 2217-2236, September.
    6. Song, Yang, 2013. "Rising Chinese regional income inequality: The role of fiscal decentralization," China Economic Review, Elsevier, vol. 27(C), pages 294-309.
    7. Uchimura, Hiroko & Jütting, Johannes P., 2009. "Fiscal Decentralization, Chinese Style: Good for Health Outcomes?," World Development, Elsevier, vol. 37(12), pages 1926-1934, December.
    8. Göbel, Christian, 2006. "The peasant's rescue from the cadre? An institutional analysis of China's rural tax and fee reform," Working Papers on East Asian Studies 69/2006, University of Duisburg-Essen, Institute of East Asian Studies IN-EAST.
    9. Liu Antung & Zhang Junjie, 2013. "Fiscal Decentralization and Environmental Infrastructure in China," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(2), pages 733-759, July.
    10. Fischer, A.M., 2012. "The revenge of fiscal Maoism in China’s Tibet," ISS Working Papers - General Series 547, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.
    11. van der Kamp, Denise & Lorentzen, Peter & Mattingly, Daniel, 2017. "Racing to the Bottom or to the Top? Decentralization, Revenue Pressures, and Governance Reform in China," World Development, Elsevier, vol. 95(C), pages 164-176.
    12. Hang XIONG, 2012. "Effects of One-Sided Fiscal Decentralization on Environmental Efficiency of Chinese Provinces," Working Papers 201208, CERDI.
    13. Yongzheng Liu & Jorge Martinez-Vazquez & Alfred M. Wu, 2017. "Fiscal decentralization, equalization, and intra-provincial inequality in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 248-281, April.
    14. Alexander F. McQuoid & Yi Ding & Cem Karayalcin, 2017. "Fiscal Federalism, Fiscal Reform, and Economic Growth in China," Departmental Working Papers 57, United States Naval Academy Department of Economics.
    15. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Revenues of Local Governments," CEMA Working Papers 551, China Economics and Management Academy, Central University of Finance and Economics.
    16. Zhu, Z. & Krug, B., 2005. "Is China a Leviathan?," ERIM Report Series Research in Management ERS-2005-087-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    17. Ding, Yi & McQuoid, Alexander & Karayalcin, Cem, 2019. "Fiscal decentralization, fiscal reform, and economic growth in china," China Economic Review, Elsevier, vol. 53(C), pages 152-167.
    18. George CS Lin & Amy Y Zhang, 2015. "Emerging spaces of neoliberal urbanism in China: Land commodification, municipal finance and local economic growth in prefecture-level cities," Urban Studies, Urban Studies Journal Limited, vol. 52(15), pages 2774-2798, November.
    19. Maria Csanadi, 2009. "The metamorphosis of the communist party: from entity to system and from system towards an entity," CERS-IE WORKING PAPERS 0904, Institute of Economics, Centre for Economic and Regional Studies.
    20. Christine Wong, 2012. "Performance, Monitoring, and Evaluation in China," World Bank Publications - Reports 17083, The World Bank Group.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:chinae:v:15:y:2007:i:3:p:19-32. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/iwepacn.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.