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State Revenue Extraction and Local Collection Expediency in Qing China: “Equal Sharing” of Tax Quota on “Renamed lands” in Henan Province

Year: 2025

Type: article

Abstract: This article investigates tax disputes between Luyi County, Henan Province, and its two neighboring counties during the Qing. It shows that the Qing central government and the provincial authorities allowed local governments to use an expedient scheme called “equal sharing” to fulfill tax quotas on a particular type of farming land—the former princely estates of the Ming that became known as “renamed lands.” In Luyi local elites’ fight against the perceived unfair tax practice, local gazetteers played an important role as evidence in the disputes and as reminders of the unresolved issue for Luyi people. In the final analysis, this case study points to the Qing state’s flexibility in fulfilling the land tax quotas, while attempting to keep transaction costs low and revenue sources sustainable, both of which were ironically conditioned by its limited tax basis and therefore its limited administrative capacity.

Source: Journal of Chinese History

DOI: 10.1017/jch.2025.10

Author: Xiaoqun Xu

Institution: Christopher Newport University

Language: English

Topic: Chinese history and philosophy

Subfield: Sociology and Political Science

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

Estimated APC paid: $3,550