| ID | 105834 |
| Title Proper | Grain procurement, tax instrument and peasant burdens during China's rural transition |
| Language | ENG |
| Author | Tao, Ran ; Liu, Mingxing ; Fubing Su ; Xi Lu |
| Publication | 2011. |
| Summary / Abstract (Note) | In 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. |
| `In' analytical Note | Journal of Contemporary China Vol. 20, No. 71; Sep 2011: p659-677 |
| Journal Source | Journal of Contemporary China Vol. 20, No. 71; Sep 2011: p659-677 |
| Key Words | Grain Procurement ; Tax ; China ; Rural Transition ; Economic Development ; Rural Taxation |