skip to main content
Idioma:
Tipo de recurso Mostra resultados com: Mostra resultados com: Índice

The making of a fiscal state in Song China, 960-1279

Liu, William Guanglin

The Economic history review, 2015-02, Vol.68 (1), p.48-78 [Periódico revisado por pares]

Oxford: Blackwell Publishing Ltd

Texto completo disponível

Citações Citado por
  • Título:
    The making of a fiscal state in Song China, 960-1279
  • Autor: Liu, William Guanglin
  • Assuntos: Administration ; China ; Chinese history ; Economic conditions ; Economic history ; Fiscal policy ; Public finance ; Studies ; Tax revenue ; Tax revenues ; Tax systems ; Taxation
  • É parte de: The Economic history review, 2015-02, Vol.68 (1), p.48-78
  • Notas: ArticleID:EHR12057
    ark:/67375/WNG-L7G1KZNP-W
    Hong Kong RGC Grant - No. 642410
    istex:2D90C9F1AA3E1C147F2CA121EF675C4FCAF7DECC
    The author wishes to thank Professor Peter Lindert, Patrick O'Brien, Philip Hoffman, James Kung, Peter Perdue, Debin Ma, and Liang Keng-yao for discussions and constructive comments on earlier versions. The article has benefited enormously from the comments received from three anonymous referees and from participants at seminars held at the University of California Berkeley, the London School of Economics, Utrecht University, and Hitotsubashi University. The research was funded by the National Science Foundation (Global Prices and Incomes, 1200-1950, Stage 2) and the Hong Kong RGC Grant (ref: 642410).
    National Science Foundation
    ObjectType-Article-1
    SourceType-Scholarly Journals-1
    ObjectType-Feature-2
    content type line 23
  • Descrição: In light of the Schumpeterian paradigm, this article explores the rise of the tax state in eleventh-century China and its further transition towards a fiscal state until the Mongol conquest in 1279. By the late eleventh century in the Song dynasty, twothirds of state revenues came from taxing non-agricultural sectors, especially from the collection of excise. The Song state became the first sustainable tax state in global history, as manifested in three major aspects: monetization; indirect taxation; and centralization and professionalization in the tax administration. The boundary of the Song tax state was largely confined to urban settlements. In rural areas, the state gave up the collection of commercial taxes by farming out this right to local elites. In the twelfth century, as traditional tax revenues fell far short of supporting military defence, the Song administration utilized credit instruments. Around 1200, the amount of redeemable promissory notes first exceeded that of annual tax revenues. This shift from tax-based public finance to credit-based public finance completed the transition towards a fiscal state. Nonetheless, this development in the fiscal state was still at an early stage and proved to be unstable. Toward the end of the Southern Song, hyperinflation caused by the over-issuance of promissory notes seriously threatened the economy.
  • Editor: Oxford: Blackwell Publishing Ltd
  • Idioma: Inglês
Voltar para lista de resultados
Ir para página anteriorAnterior Resultado  4 AvançarIr para próxima página

  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

Buscando em bases de dados remotas. Favor aguardar.