后税费改革时代农民权益保护的新制度经济学分析

税费改革政策在中央政府强力推动之下,于2004初在全国范围内普遍实施之后,中国进入了所谓的"后税费改革时代"。文章试图从新制度经济学角度出发,运用产权理论、交易成本理论、制度变迁理论等,对后税费改革时代的农民权益保障问题进行制度性探讨。

New Institutional Economic Analysis on Safeguard of Peasants' Rightsand Interests in the Times of Post-reform of Taxation Expenses

Under the promotion of Chinese Central Government, the reform of taxation expenses was performed widespread all over the country. China has entered the so-called 'Times of Post Reform of Taxation Expenses'. This article tries to make some discussion on the matter of safeguard of peasants' rights and interests in the Times of Post Reform of Taxation Expenses, from a perspective of new institutional economics, with theories of property rights, cost of transaction, institutional changes and others.