Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?

被引：11

作者：

Alm, James ^{[1
]}

Liu, Yongzheng ^{[2
]}

机构：

[1] Tulane Univ, New Orleans, LA 70118 USA

[2] Georgia State Univ, Atlanta, GA 30303 USA

来源：

JOURNAL OF DEVELOPMENT STUDIES | 2013年 / 49卷 / 04期

关键词：

PUBLIC-GOODS PROVISION; PROPENSITY SCORE; LOCAL GOVERNANCE; FISCAL REFORM; SELECTION; TAXATION; SYSTEM; IMPACT;

D O I：

10.1080/00220388.2012.729048

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

China enacted a rural tax reformthe Tax-for-Fee Reform' (TFR)in the late 1990s. A crucial but unanswered question is whether this reform improved farmers' welfare in rural areas. This article uses village-level survey data from the Chinese Household Income Project in order to examine the effect of the TFR on farmers' direct and indirect welfare. We find no evidence that the direct welfare effects improved farmers' net income. In contrast, the reform appears to have reduced the villages' financing capacity, and hence to have lowered their overall expenditures. These indirect effects have had significant negative impacts on farmers' welfare.

引用

页码：516 / 532

页数：17

共 37 条

[1] Selection on observed and unobserved variables: Assessing the effectiveness of Catholic schools [J].