Poverty and Vulnerability in Rural China: Effects of Taxation

27 Pages Posted: 17 Dec 2009

See all articles by Katsushi S. Imai

Katsushi S. Imai

The University of Manchester - School of Social Sciences

Xiaobing Wang

The University of Manchester - Economics - School of Social Sciences and Centre for Chinese Studies

Woojin Kang

The University of Manchester

Date Written: September 21, 2009

Abstract

This paper studies the impact of taxation on poverty and ex ante vulnerability of households in rural China based on national household survey data in 1988, 1995 and 2002. It has been confirmed that i) poverty and vulnerability have reduced significantly with a great deal of geographical disparity, ii) education, land, and access to infrastructure and irrigation facilities are among the key factors to reduce vulnerability, and iii) the highly regressive tax system increased farmer’s poverty and vulnerability. The abolishment of rural tax since 2006 would thus have a significant negative impact on both poverty and vulnerability of rural households.

Keywords: poverty, vulnerability, taxation, rural China

Suggested Citation

Imai, Katsushi S. and Wang, Xiaobing and Kang, Woojin, Poverty and Vulnerability in Rural China: Effects of Taxation (September 21, 2009). Chronic Poverty Research Centre Working Paper No. 156, Available at SSRN: https://ssrn.com/abstract=1523797 or http://dx.doi.org/10.2139/ssrn.1523797

Katsushi S. Imai (Contact Author)

The University of Manchester - School of Social Sciences ( email )

Oxford Road
Manchester, M13 9PL
United Kingdom

Xiaobing Wang

The University of Manchester - Economics - School of Social Sciences and Centre for Chinese Studies ( email )

Arthur Lewis Building
Oxford Road
Manchester, M13 9PL
United Kingdom

Woojin Kang

The University of Manchester ( email )

Oxford Road
Manchester, N/A M13 9PL
United Kingdom

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