The fact that industrial and commercial taxation in the Song dynasty greatly exceeded agricultural taxation was unprecedented in previous dynasties.This is mainly explained by the Song government’s financial and econ...
China’s proactive fiscal policy adheres to the development ideology centered around the people and differs from the traditional Western logic of macro-fiscal policy.It bears distinct Chinese characteristics and repre...
the 2013 National Social Science Fund Key Project “Innovative Research on Fiscal and Taxation Law Systems for Promoting the Equitable Distribution of Income”(13&ZD028);the 2012 National Social Science Fund Key Project “Research on a System of Laws for the Supervision of Public Finances”(12AFX013)
Making the authority of office of government at all levels more standardized and lawbased is an important step in the process of deepening financial reform and establishing fiscal and taxation systems governed by law....
This article questions the recent scholarship that attempts to draw parallels between Qing China before 1800 and the so-called fiscal-military states in early modem Europe. Beginning with a survey of"fiscal cycles" ...