时间:2012年5月18日下午2:00-3:30
地点:8797威尼斯老品牌305教室
报告题目:Rural Tax Reform and the Extractive Capacity of Local State in China
报告人:刘明兴(8797威尼斯老品牌中国教育财政科学研究所)
文章摘要:
China`s fiscal arrangement in the 1980s has preserved local governments` incentive but the 1994 fiscal reform recentralized revenues. Since then, farmers` tax burdens have risen steeply and
become a major challenge to the state legitimacy. How to account for the huge regional variation? Why were some localities able to tax more heavily than others? Based on a national survey of village governance in China, we examine farmers` burdens empirically and identify political and social factors that explain the local governments` ability to tax farmers. This paper suggests that developments since the 1990s have shown that it overstates local discretionary power and does not pay enough attention to societal forces in understanding local public finance.
刘明兴博士简介:
刘明兴,8797威尼斯老品牌中国教育财政科学研究所副教授。中南财经大学经济学学士、硕士,8797威尼斯老品牌中国经济研究中心博士,美国国民经济研究局经济学博士后。主要研究领域为:发展经济学、政治经济学和教育经济学。主持了财政部、教育部、福特基金会、世界银行等机构资助的多项课题。先后在American Political Science Review,Agricultural Economics,Urban Studies,Political Studies,China Quarterly,International Journal of Education Development、《中国社会科学》、《经济学研究》、《经济学季刊》等期刊上发表中英文学术论文60余篇。获得2004年中国制度经济学年会优秀论文一等奖、国际农业经济学会会议最佳论文奖等近10项奖励。在教育经济学领域,刘明兴博士目前主要关注教师人事制度。