Sato, Hiroshi; Li, Shi; Yue, Ximing - Graduate School of Economics, Hitotsubashi University - 2006
This paper evaluates the redistributive impacts of rural taxation in China, using the CASS CHIP survey 1995-2002. The main findings can be summarized as follows.First, the major policy target of rural taxation reform--reducing the average rate of taxes and levies--was accomplished between 1995...
