The present paper examines the historical evolution of China’s rural taxation system from the pre-reform period to the late 1990s. We propose that because of information asymmetry between the upper-level and the lower-level governments, local governments had to be granted some informal tax autonomy to fulfill the upper-level policy mandates. This easily led to excessive local informal taxation ...

AIMS AND OBJECTIVES To redefine the practice of rural nurses and describe a model that conceptualises the capabilities and characteristics required in the rural environment. BACKGROUND The way in which the practice of rural nurses has been conceptualised is problematic. Definitions of rural nursing have been identified primarily through the functional context of rural health service delivery....