This article investigates the public policy and theoretical economic implications associated with tax incentive proposals for child support payments.

This article draws on case analysis to present two frameworks for evaluating two types of business models, and, through open coding and axial coding on eight Chinese cases, identifies the main components for the evaluation frameworks and critical factors within each component. Using the coding results as a lens, the article applies a cross-case comparative data analysis to establish the multi-level evaluation systems and provides suggestions for entrepreneurs and other stakeholders to better their business model design in China’s rural markets.