of the recent Rural Tax and Fee Reform (RTFR) in China. It is posited that the RTFR represents a serious, although …

have influenced the migration and urbanization process in China … in China using data covering 1997 Chinese counties and the period from 1999 to 2009 spanning the abolition of … agricultural taxation in 2003. Using comparable later-reformed counties as controls, the abolition was shown to have increased …

scope of inefficient migration. This positive welfare effect may significantly reduce abatement costs of pollution and calls … for higher environmental tax, as compared with a model where migration is assumed away. …

in tax revenue from the out-ow of migration. …

taxation in rural China. How can some changes be sustained, whilst others cannot? How can a longstanding administrative …