Rural taxation and government regulation in China
构建了一个理论框架，解释1990年以来中国农村税收问题加剧的原因，发现农村收入差距扩大和税收在不同收入群体间分配不均起主要作用，政府规制（如粮食收购和计划生育）的差异化执行也加剧了问题。
This paper places the problem of Chinese rural taxation in the context of government regulation and seeks to present an integrated theoretical framework of Chinese rural development in the past two decades. Our theoretical framework reconciles the seemingly contradictory facts that the average level of rural taxation relative to rural net income did not increase quickly from 1990, but rural taxation became a very serious problem in this period. Our findings suggest that this is in large part due to increases in rural income disparity from 1990 and uneven tax distribution among different income groups. We argue that differentiated enforcement of government regulations such as grain procurement and birth control play an important role in the rural taxation problem, and more generally, the problem of local government expansion and rising rural income disparity. The empirical findings support our hypotheses.