Rural taxation and government regulation in China
构建了一个理论框架，解释1990年以来中国农村平均税负未快速上升但税收问题却日益严重的原因，发现农村收入差距扩大和不同收入群体间税负不均等是关键，并指出粮食收购、计划生育等政府管制的差异化执行也起了重要作用。
Abstract 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.