The paper assesses the impact of rural tax reform on agricultural productivity, rural incomes and local public finance in China using data covering 1997 Chinese counties and the period from 1999 to 2009 spanning the abolition of agricultural taxation in 2003. Using comparable later-reformed...

The paper addresses the influence of various types of taxes on the change of differential (Ricardian) land rent, and the economic performance of agricultural producers. Labor and capital taxes lead to higher prices for agricultural products, causing a decrease in consumer demand and lower income...