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《An Analysis of the Land Tax Burden in China》.pdf
Economic History Association
An Analysis of the Land Tax Burden in China, 1650-1865
Author(s): Tsui-jung Liu and John C. H. Fei
Source: The Journal of Economic History, Vol. 37, No. 2 (Jun., 1977), pp. 359-381
Published by: Cambridge University Press on behalf of the Economic History Association
Stable URL: /stable/2118762 .
Accessed: 17/02/2011 02:39
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An Analysis of the Land Tax Burden in China,
1650-1865
INTRODUCTION
IN an agrarian economy, the purpose of land taxation is to enable
the government to acquire sustenance (food and clothing) for
the labor force it hires or recruits. In the early Tan
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