| 000 | 02528nab a2200301 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181015125226.0 | ||
| 007 | ta | ||
| 008 | 181011t2018 uk ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966610 _aHao, Shi |
|
| 245 |
_aChina's abolition of the agricultural tax, local governments' respones and economic growth _c Hao Shi and Bing Ye |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWhen evaluating agricultural policy changes, much of the attention in the literature has been limited to agricultural productivity growth. This study demonstrates that, under a regionally decentralised authority system, the effect of China’s abolition of the agricultural tax (AAT) in 2004–05 extended beyond the realm of agriculture. We find that, following the AAT reform, Chinese counties with higher reliance on agricultural taxation for budgetary revenue prior to the AAT reform experienced higher agricultural economic growth, as expected, but lower non-agricultural economic growth in the short run. This growth-inhibiting effect of the AAT reform on non-agricultural production in the short run can be explained, to some extent, by the increased non-agricultural taxation due to the insufficient funds that Chinese county governments received from the upper-level governments following the AAT reform; the magnitude of this tax increase was associated with the degree to which each county relied on agricultural taxation for budgetary revenue prior to the reform. In addition, our results show that the AAT reform resulted in a high level of regional inequality in terms of non-agricultural GDP per capita. In summary, our study shows that although the AAT reform succeeded in promoting agricultural production, such accomplishments were achieved at the cost of lower non-agricultural output growth and higher regional inequality of non-agricultural GDP per capita at the county level. | ||
| 650 | 4 |
_98497 _aAGRICULTURA |
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| 650 | 4 |
_943508 _aEMPRESAS AGRARIAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_950224 _aDESARROLLO ECONOMICO |
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| 650 | 4 |
_933911 _aCHINA |
|
| 700 | 1 |
_966611 _aBing, Ye |
|
| 773 | 0 |
_oOP 1472/2018/3 _tFiscal Studies _w(IEF)55561 _x 0143-5671 [papel] _g v. 39, n. 3, September 2018, p. 517-542 |
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| 856 | _uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12166 | ||
| 942 | _cART | ||
| 999 |
_c139076 _d139076 |
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