This book examines questions of change and inertia in the context of the longstanding grievances over excessive taxation in rural China. How can some changes be

Explores the economic, social and financial changes that have transformed China's rural governance over the past twenty years.

"A distinctive and important contribution."—Thomas P. Bernstein, author of Up to the Mountains and Down to the Villages

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ complia

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