An Analysts of the Land Tax Burden in China, 1650–1865

Ts'ui-jung Liu and John C. H. Fei

The Journal of Economic History, 1977, vol. 37, issue 2, 359-381

Abstract: The weakness of the Ch'ing land tax system is manifested in the gradual reduction of the tax burden. This weakness can be traced to two practices: that of commutation and a fixed tax quota. A model is provided to analyze these practices and their impact on the tax burden. The empirical data of Su-chou and Sung-chiang prefectures are used to implement the theoretical analysis. It is found that the tax burden was reduced enormously, about 50 percent by 1830. The article includes one table, five figures, and one appendix.

Date: 1977
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