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Using three comparable national representative household surveys for China in 1988,1995 and 2002, the present paper reveals the regressivity and urban bias of China’s directtax and welfare system in this period.It shows that a regressive taxation system and skewedallocation of subsidies increases the urban-rural income gap and enhances overall inequality.Modeling these relationships indicates that the relatively poorer rural population has a nettax liability, whereas those in the richer urban areas receive net subsidies.This pattern iscommon in China, although the extent of the bias varies.This skewed system of tax andwelfare payments is a major cause of the persisting urban-rural income gap and contributesto the overall income inequality in China.The abolishment of the agriculture tax in 2006 hashad a positive impact on rural people’s livelihoods.
Using three comparable national representative household surveys for China in 1988, 1995 and 2002, the present paper reveals the regressivity and urban bias of China’s directtax and welfare system in this period. It shows that a regressive taxation system and skewedallocation of subsidies increases the urban- rural income gap and enhances overall inequality. Modeling these relationships that that relatively more poorer rural population has a nettax liability, incorporating those richer urban areas receive net subsidies. This pattern is common in China, although the extent of the bias varies. This skewed system of tax andwelfare payments is a major cause of the persisting urban-rural income gap and contributesto the overall income inequality in China. abolishment of the agriculture tax in 2006 hashad a positive impact on rural people’s livelihoods.