Alm, James; Liu, Yongzheng - In: Journal of Development Studies 49 (2013) 4, pp. 516-532
China enacted a rural tax reform - the 'Tax-for-Fee Reform' (TFR) - in the late 1990s. A crucial but unanswered question is whether this reform improved farmers' welfare in rural areas. This article uses village-level survey data from the Chinese Household Income Project in order to examine the...