Several proposals calling for fundamental reform of the Federal income tax system have been put forth, including a report by the co-chairs of the National Commission on Fiscal Responsibility. The primary elements of reform — eliminating tax preferences, restructuring capital gains and dividend...

Applying a historical institutionalist perspective, this paper examines the genesis, implementation process and impact of the recent Rural Tax and Fee Reform (RTFR) in China. It is posited that the RTFR represents a serious, although inconsistent, attempt to shift the balance of central-local...

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...