Predecessors to Qing fiscal conservatism: from Wang Yangming to Huang Zongxi and Gu Yanwu

Melanie Xue

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: This article explores the intellectual underpinnings of Qing fiscal conservatism, tracing its ideological roots to late Ming thinkers such as Wang Yangming, Huang Zongxi, and Gu Yanwu. These figures contributed to a tradition of governance that emphasized moral responsibility and institutional reform, which influenced the Qing dynasty’s efforts to protect the agrarian class from excessive taxation. By situating Qing fiscal conservatism within a broader historical and philosophical framework, this article offers additional perspectives on the relationship between ideology, governance, and law in late imperial China.

JEL-codes: N10 N15 (search for similar items in EconPapers)
Date: 2026
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Published in Yale Journal of Law and Humanities, 2026. ISSN: 1041-6374

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