Farmers’ Income and Production Responses to Rural Taxation Reform in Three Regions in China
Farmers’ Income and Production Responses to Rural Taxation Reform in Three Regions in China
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DOI：
10.1111/j.1477-9552.2012.00338.x
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发表时间：
2012-06
影响因子：
3.4
通讯作者：
Cuiping Xu;H. Wang;Qinghua Shi
中科院分区：
文献类型：
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作者：
Cuiping Xu;H. Wang;Qinghua Shi
农业税收与生产效率之间的关系在许多国家已经得到了深入的探讨。近年来，中国采取了包括农村税费改革在内的多项措施，促进粮食生产，增加农民收入。在这项研究中，我们调查了中国取消农村税收的政策是否提高了农户的收入，并影响了他们的生产决策。利用中国三个地区的农户调查数据，我们估计了RTR对农民收入的影响。结果表明，农村税费改革使山东、山西和浙江农民的税后纯收入分别提高了9.2%、16.9%和16.8%。这些增量主要来自农业收入而不是非农业收入，远远高于税收节省带来的直接收入增长。此外，本文还对农民纯收入的动态影响进行了检验，发现农村税费改革在山东和山西具有持续的正收入效应，而在浙江的正收入效应则表现为暂时性。我们还研究了农民对RTR的生产反应。结果表明，三地农户的反应方式不同，山东农户显著增加了劳动力投入，浙江农户增加了中间投入，山西农户增加了中间投入，扩大了种植面积。三个地区农户对税费改革的反应因农业经济因素的不同而存在差异，这表明不同地区应实施不同的后退耕政策。
The relationship between agricultural taxation and production efficiency has been thoroughly explored for many countries. Recently, China has taken various measures including the rural taxation reform (RTR) to promote grain production and to increase farmer incomes. In this study, we investigate whether the Chinese policy of abolishing rural taxation has improved farm households’ incomes and affected their production decisions. Using household survey data obtained from three regions in China, we estimate the effect of the RTR on farmers’ income. Results show that the RTR has significantly improved farmers’ post-tax net income by 9.2% in Shandong, 16.9% in Shanxi and 16.8% in Zhejiang. These increments, mostly from farm income rather than from off-farm income, are much higher than the direct income increase from the tax savings. In addition, we examine the dynamic impact of farmers’ net income, and find that the RTR has a sustained positive income effect in Shandong and Shanxi, whereas its positive effect in Zhejiang appears temporary. We also examine farmers’ production responses to the RTR. Results show that farmers in the three regions respond in different ways: farmers in Shandong significantly increase their labour input, farmers in Zhejiang increase intermediate inputs, whereas Shanxi farmers augment their intermediate inputs and enlarge their crop acreage. It appears that the farmers’ responses to the taxation reform vary due to the agronomic and economic factors in these three regions, suggesting that diverse post-RTR supplemental policies should be implemented in different regions.