Taxation without representation in contemporary rural China

著者

書誌事項

Taxation without representation in contemporary rural China

Thomas P. Bernstein, Xiaobo Lü

(Cambridge modern China series)

Cambridge University Press, 2003

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注記

Includes bibliographical references (p. 253-270) and index

内容説明・目次

内容説明

The financial burden imposed upon the Chinese farmer by local taxes has become a major source of discontent in the Chinese countryside and a worrisome source of political and social instability for the Chinese government. Bernstein and Lu examine the forms and sources of heavy, informal taxation, and shed light on how peasants defend their interests by adopting strategies of collective resistance (both peaceful and violent). Bernstein and Lu also explain why the central government, while often siding with the peasants, has not been able to solve the burden problem by instituting a sound, reliable financial system in the countryside. While the regime has, to some extent, sought to empower farmers to defend their interests - by informing them about tax rules, expanding the legal system, and instituting village elections, for example, these attempts have not yet generated enough power from 'below' to counter powerful, local official agencies.

目次

  • 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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