LIU, Mingxing; XU, Zhigang; SU, Fubing; TAO, Ran - In: China Economic Review 23 (2012) 1, pp. 190-203
China's fiscal arrangement in the 1980s has preserved local governments' incentive but the 1994 fiscal reform recentralized revenues. Since then, farmers' tax burdens have risen steeply and become a major challenge to the state legitimacy. How to account for the huge regional variation? Why were...