Report to the World Bank, Fiscal Reform and the Role of the Township
In this paper we set out to accomplish three objectives. First, we wanted to track and
describe the way the fiscal reforms have been implemented in China's townships.
Second, we have tried to identify the effect that the fiscal reforms have had on the fiscal
health of the township. This objective was pursued in three contexts: the effect on the
average township; the effect on townships in different provinces; and the effect on
townships in poor and rich townships. Finally, we sought to assess the impact that the
fiscal reforms had on village fiscal health and farmer satisfaction.