Poverty and vulnerability in rural China: Effects of taxation

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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. © 2010 The Chinese Economic Association - UK.
Original languageEnglish
Pages (from-to)399-425
Number of pages26
JournalJournal of Chinese Economic and Business Studies
Volume8
Issue number4
DOIs
Publication statusPublished - Nov 2010

Keywords

  • Poverty
  • Rural China
  • Taxation
  • Vulnerability

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