2014

Alm, J., Y. Liu——Oxford Development Studies: China's Tax-for-Fee Reform and Village Inequality

时间:2014-10-23
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 their perception of a heavy and regressive tax burden. This paper examines the impact of the TFR on inequality in rural villages in China. Our results suggest an effective role of the TFR in reducing inequality within villages. Its impact on a consumption-based measure of inequality took effect immediately; its impact on per capita household
上一篇:马光荣 , 李力行 ——《世界经济》:金融契约效率、企业推出与资源误置 下一篇:陈雨露 ——《中国金融》:大金融框架下的金融发展
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