农民负担、政府管制与财政体制改革

本文根据一项基于大样本、跨年度的实证研究的结果 ,对中国农村的税费问题进行理论性概括。指出农民负担问题的根源在于政府对农村进行的各种管制。同时指出仅仅通过财政体制改革来解决农民负担问题具有相当的片面性 ,并分析了当前正在进行的农村税改存在的一系列问题。

Analysis on Rural Taxation,Government Regulation and Fiscal Reform

Based on a large panel data set, we present the stylized facts of rural taxation in China and propose a general theoretical framework in understanding these facts. We argue that the key to the rural taxation problem lies in the un-funded government regulations on rural areas. We also point out the limited effect of fiscal reform in solving the problem. We analyze a series of problems in the ongoing rural taxation reform.