Events

The Evolution of Agricultural Tax Rates in Shaanxi, 1368-1953

This report mainly discusses Shaanxi prefectures’ recording methods and data interpretation of population, landholdings, land tax, and corvée at the sub-county level from 1368 to 1953, drawing on three versions of Shaanxi Tongzhi (General Gazetteer of Shaanxi) from Jiajing (Ming), Yongzheng (Qing) and Republican eras, combined with supplementary materials. Through systematic analysis, we constructed a database tracking population, land, tax, and corvée across sub-counties of Shaanxi from 1368 to 1953, enabling analysis of agricultural tax components and rates in four prefectures during the Ming and Qing dynasties.Our findings indicate that Ming and Qing administrations implemented the “original quota doctrine” over the long term, resulting in persistently low tax rates for centuries. Within this framework, tax categories and amounts remained largely fixed, which ensured stable fiscal revenue while revealing the state’s limited capacity to extract taxes.

Shuji Cao’s co-author: Yi Pang

1368-1953年陝西農業稅率的演變

本報告主要依據嘉靖、雍正、民國年間的三種《陝西通志》及其他資料，詳細討論了1368-1953年不同文獻對於陝西各府分縣人口、田畝、田賦、徭役數據的記載方式及內涵，繼而構建1368-1953年陝西分縣人口、田畝、田賦、徭役資料庫，最後對明清時期陝西四府的農業稅構成與農業稅率展開分析。 本報告認為，明清政府長期奉行「原額主義」，成就了持續數世紀的較低稅率。 在「原額主義」的框架中，稅種、稅額大體不變，國家財政收入穩定，汲取稅收能力低下。

共同作者：龐毅

*This lecture will be conducted in Mandarin.

Date: May 21, 2025

Time: 12:30 – 14:00
12:30 (Hong Kong/Beijing/Singapore)
00:30 (New York)|21:30 (-1, Los Angeles)|05:30 (London)|13:30 (Tokyo)|14:30 (Sydney)

Venue: May Hall, HKU Campus

Language: Mandarin