Poverty and vulnerability in rural China: effects of taxation
Katsushi Imai,
Xiaobing Wang and
Woojin Kang (woojin.kang1@gmail.com)
Journal of Chinese Economic and Business Studies, 2010, vol. 8, issue 4, 399-425
Abstract:
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.
Keywords: poverty; vulnerability; taxation; rural China (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations: View citations in EconPapers (9)
Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/14765284.2010.513177 (text/html)
Access to full text is restricted to subscribers.
Related works:
Working Paper: Poverty and Vulnerability in Rural China: Effects of Taxation (2010) ![Downloads](/downloads_econpapers.gif)
Working Paper: Poverty and Vulnerability in Rural China: Effects of Taxation (2009) ![Downloads](/downloads_econpapers.gif)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:taf:jocebs:v:8:y:2010:i:4:p:399-425
Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RCEA20
DOI: 10.1080/14765284.2010.513177
Access Statistics for this article
Journal of Chinese Economic and Business Studies is currently edited by Professor Xiaming Liu
More articles in Journal of Chinese Economic and Business Studies from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst (chris.longhurst@tandf.co.uk).