我国农村地区的公共品供给制度是随着农村改革一起发生变化的。已有研究充分表明税费改革会对地方政府的财政收入造成影响，使得地方政府财政收支缺口扩大，地方政府无法提供农村地区需要的足够的公共产品。 已有研究大多采用案例分析方法，很少有关于税费改革对公共品供给的政策效果基于大样本的经验研究。这些案例分析虽然给理论研究提供了论据，但是并不能作为评价税费改革对于地方政府农村公共品支出的因果效应的充分证据。少量的经验研究由于数据限制，使用的是省级财政数据，很少涉及县级政府的层面。本文弥补了这两方面的不足，应用中部六省的500个农村县和县级市1999年至2005年的相关社会经济数据，基于税费改革分地区逐步推进的特征，借鉴计量经济学“自然实验”和“双重差分模型”的方法估计税费改革对地方政府公共产品投入所产生的因果效应，对中国农村税费改革在这一方面的政策效果进行了系统而严格的经验研究。

The supply of public goods in China rural areas is changed together with the rural reform. Existing research shows that tax reform will impact revenue of local government, expanding the gap of local government revenue and expenditure. Local government in rural areas can not provide enough public goods. Most research used the case analysis method; there are few empirical researches studying tax reform which is based on a large sample. These case studies provide arguments to the theory, but it is not enough. Some empirical studies use provincial-level financial data, few studies it at county government level. This makes up for deficiencies in these two areas. The data comes from the 500 rural counties and county-level city of the central six provinces from 1999 to 2005. Due to promotion sub-regional characteristics of tax reform, learning from econometric "natural experiment ", it uses the "difference-in-differences model” methodologies to estimate the tax reform on local public goods. It researches the effects of China rural tax reform policy on the local public goods provision systematically and rigorously.