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ID099778
Title ProperPoverty and vulnerability in rural China
Other Title Informationeffects of taxation
LanguageENG
AuthorImai, Katsushi S ;  Wang, Xiaobing ;  Kang, Woojin
Publication2010.
Summary / Abstract (Note)This paper studies the impact of taxation on poverty and ex ante vulnerability of households in rural China based on national household survey data in 1988, 1995 and 2002. It has been confirmed that (i) poverty and vulnerability have reduced significantly with a great deal of geographical disparity; (ii) education, land, and access to infrastructure and irrigation facilities are the key factors to reduce vulnerability; and (iii) the highly regressive tax system increased farmers' poverty and vulnerability. The abolishment of rural tax since 2006 would thus have a significant negative impact on both poverty and vulnerability of rural households.
`In' analytical NoteJournal of Chinese Economics and Business Studies Vol.8, No.4; Nov 2010: p399-425
Journal SourceJournal of Chinese Economics and Business Studies Vol.8, No.4; Nov 2010: p399-425
Key WordsPoverty ;  Vulnerability ;  Taxation ;  Rural China