China's Tax-for-Fee Reform and Village Inequality

被引：7

作者：

Alm, James ^{[1
]}

Liu, Yongzheng ^{[2
]}

机构：

[1] Tulane Univ, Dept Econ, 208 Tilton Hall, New Orleans, LA 70118 USA

[2] Renmin Univ China, China Financial Policy Res Ctr, Sch Finance, Beijing 100872, Peoples R China

来源：

OXFORD DEVELOPMENT STUDIES | 2014年 / 42卷 / 01期

关键词：

D O I：

10.1080/13600818.2013.833180

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：

In the late 1990s, China enacted a rural tax reform known as the "Tax-for-Fee Reform" (TFR), largely driven by a desire to address farmers' complaints about what they perceived as a heavy and regressive tax burden. This study examines the impact of the TFR on inequality in rural villages in China. Our results suggest that the TFR plays an effective role in reducing inequality within villages. Its impact on a consumption-based measure of inequality took effect immediately; its impact on per capita household income inequality took somewhat longer. Our results also suggest that it was "rich" and/or "coastal" villages that exhibited a significant reduction of inequality as a result of the TFR, whereas "poor" and/or "inland" villages experienced no significant changes in inequality from the reform.

引用

页码：38 / 64

页数：27

共 72 条

[1] Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? [J].