| アイテムタイプ |
デフォルトアイテムタイプ（フル）その２(1) |
| 公開日 |
2017-05-20 |
| タイトル |
|
|
タイトル |
The Redistributive Impact of Taxation in Rural China, 1995-2002: an Empirical Study Using the 1995-2002 CASS CHIP Surveys |
|
言語 |
en |
| 作成者 |
佐藤, 宏
Li, Shi
Yue, Ximing
|
| アクセス権 |
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|
アクセス権 |
open access |
|
アクセス権URI |
http://purl.org/coar/access_right/c_abf2 |
| 主題 |
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|
主題Scheme |
Other |
|
主題 |
redistributive effects of taxation |
| 主題 |
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|
主題Scheme |
Other |
|
主題 |
fiscal reform |
| 主題 |
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|
主題Scheme |
Other |
|
主題 |
local governance |
| 主題 |
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|
主題Scheme |
Other |
|
主題 |
intergovernmental relations |
| 主題 |
|
|
主題Scheme |
Other |
|
主題 |
rural China |
| 内容記述 |
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|
内容記述タイプ |
Other |
|
内容記述 |
February, 2006 (revised November, 2006) |
|
言語 |
en |
| 出版者 |
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|
出版者 |
Graduate School of Economics, Hitotsubashi University |
| 日付 |
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|
日付 |
2006-11 |
|
日付タイプ |
Issued |
| 言語 |
|
|
言語 |
eng |
| 資源タイプ |
|
|
資源タイプ識別子 |
http://purl.org/coar/resource_type/c_18gh |
|
資源タイプ |
technical report |
| 出版タイプ |
|
|
出版タイプ |
VoR |
|
出版タイプResource |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| 関連情報 |
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|
関連タイプ |
isPartOf |
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|
関連名称 |
Discussion papers ; No. 2006-10 |
| ページ数 |
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ページ数 |
45 |
| Edition |
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|
値 |
[Revised version] |
| JEL |
|
|
値 |
H23 |
| JEL |
|
|
値 |
H71 |
| JEL |
|
|
値 |
H77 |
| JEL |
|
|
値 |
D31 |
| 抄録（第三者提供不可） |
|
|
値 |
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 and 2002, with favorable redistributive results. When the aggregate scene is observed, the disequalizing redistributive impact of taxation declined between 1995 and 2002. Second, despite these positive results from the aggregate perspective, the favorable impact of the reform was severely limited because overall rural taxation remained disequalizing after the reform and regressivity in taxation itself, measured by the Kakwani index and the income elasticity of taxation, increased between 1995 and 2002. The favorable change in the redistributive impact between these years did not occur as a result of a decrease in the degree of regressivity of the tax itself, but because the average rate of taxation and before-tax income inequality declined. Moreover, when the regional picture is observed, the overall redistributive impact of taxation worsened in several provinces following the reform. |
070econDP06-10.pdf (448892 bytes)
