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Taxation Without Representation in Contemporary Rural Chinaby Thomas P. Bernstein
Synopses & Reviews
The tax burden imposed upon the farmer has become a major source of discontent in the Chinese countryside and a worrisome source of political and social instability. Thomas P. Bernstein and Xiabo LÜ examine the heavy, informal taxation, revealing how peasants defend their interests by adopting peaceful and violent strategies of collective resistance. Bernstein and LÜ explain why the central government, often siding with the peasants, has been unable to resolve the tax burden issue by instituting a sound, reliable financial system.
Provides the first, in-depth English study of the problem of aggressive taxation by local governments in China and explains how this has played a large role in the development gap between urban and rural areas and in the disaffection of a large proportion of the population in rural China.
tax burden problems farmers face in China.
Includes bibliographical references (p. 253-270) and index.
Table of Contents
1. Introduction; 2. Peasants and taxation in historical perspective; 3. Extracting funds from the peasants; 4. Institutional sources of informal tax burdens; 5. Burdens and resistance: peasant collective action; 6. Containing burdens: change and persistence; 7. Burden reduction: village democratization and farmer national interest representation; 8. Conclusions.
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