Taxation: Levy on Merchants

Tengda Hua ()
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Tengda Hua: Shanghai University of Political Science and Law

Chapter Chapter 4 in Merchants, Market and Monarchy, 2021, pp 113-132 from Palgrave Macmillan

Abstract: Abstract Thoughts regarding commercial taxation also reflected the status of Ming merchants. In the early period of Ming, while Emperor Hongwu set very low commercial tax rates, strict punishments to prevent tax evasion were enforced. During the mid-Ming period, appeals for the taxation of merchants were aimed at reducing the burdens placed on peasants, and objections to fixed commercial tax rates became the predominant thought. When it came to late Ming, criticism of the heavy taxation became the consensus of scholars, especially those in the Donglin School. However, contradicting the booming commerce during the late Ming period, theories related to commercial taxes serving as a means to suppress merchants still had faithful supporters among scholars.

Keywords: Commercial taxation; Tax evasion; Donglin School (search for similar items in EconPapers)
Date: 2021
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DOI: 10.1007/978-3-030-77189-8_4

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