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- W2108802302 abstract "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 what they perceived as a heavy and regressive tax burden. This study examines the impact of the TFR on inequality in rural villages in China. Our results suggest that the TFR plays an effective role in reducing inequality within villages. Its impact on a consumption-based measure of inequality took effect immediately; its impact on per capita household income inequality took somewhat longer. Our results also suggest that it was “rich” and/or “coastal” villages that exhibited a significant reduction of inequality as a result of the TFR, whereas “poor” and/or “inland” villages experienced no significant changes in inequality from the reform." @default.
- W2108802302 created "2016-06-24" @default.
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- W2108802302 date "2013-10-14" @default.
- W2108802302 modified "2023-10-03" @default.
- W2108802302 title "China's Tax-for-Fee Reform and Village Inequality" @default.
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- W2108802302 doi "https://doi.org/10.1080/13600818.2013.833180" @default.
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