Taxation in China

E. T. Williams

The Quarterly Journal of Economics, 1912, vol. 26, issue 3, 482-510

Abstract: The present system of taxation archaic, 482. — I. The Land and Grain Tax, 484. — Diversity of weights and measures, 486. — Divergences of taxes from the nominal levies, 489. — II. Customs, 492. — The Imperial Maritime Customs, 494. — Native Customs, 495. — Native Customs administered by Imperial Service, 498. — III. Likin, 499. — IV. The Salt Gabelle, 502. — V. The Grain Tribute, 506. — VI. Miscellaneous taxes, 507. — The finances in 1912, 509.

Date: 1912
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