Taxation and Governmental Finance in Sixteenth-Century Ming China [Paperback]

Originally published in 1974, this is a detailed study of the financial administration of the Chinese government during the Ming dynasty (13681644).Originally published in 1974, this is a detailed study of the financial administration of the Chinese government during the Ming dynasty (13681644), with particular attention to the sixteenth century.Originally published in 1974, this is a detailed study of the financial administration of the Chinese government during the Ming dynasty (13681644), with particular attention to the sixteenth century.Originally published in 1974, this is a detailed study of the financial administration of the Chinese government during the Ming dynasty (13681644), with particular attention to the sixteenth century, a topic about which very little has been published either in Chinese or any Western language. Professor Huang has worked through an enormous quantity and variety of source material - in particular the 133 substantial volumes of the Ming Veritable Records - and has compared the documents on financial matters with the entries in local gazetteers. The complicated workings of government finance present great difficulties to all specialists in Chinese financial and administrative history and in different branches of local Chinese history from the fifteenth century onwards. Professor Huang's study will provide all such researchers with an authoritative work of reference.1. Fiscal organization and general practices; 2. The heritage of the sixteenth century and major fiscal problems; 3. The land tax - (i) Tax structure; 4. The land tax - (ii) Tax administration; 5. The salt monopoly; 6. Miscellaneous incomes; 7. Financial management; 8. Concluding observations.