Zhong, Chunping; Turvey, Calum; Zhang, Juan; Xu, Changsheng - In: Journal of Economic Policy Reform 14 (2011) 3, pp. 227-242
China has a long history of taxing agriculture, with special levies on output. Whether farm households are taxed on a lump-sum basis or as a proportion of output is an important issue. This paper develops a theoretical model to understand better the effects of the lump-sum and proportional...