Taxation
(1,797 words)

The oldest and until fairly recently common forms of levies in China were the provision of manpower and military service. The origins of the tax system can be traced back to the 7th century BCE, when a salt tax was raised for the first time. It was raised until 1973 and has been one of the most important sources of revenue for the state for long periods of time. Soon, the first forms of an agricultural tax were introdu…

Cite this page
Taube, Markus, “Taxation”, in: Brill’s Encyclopedia of China, Managing Editor English Edition: Daniel Leese. Consulted online on 20 October 2017
First published online: 2008
First print edition: ISBN: 9789004168633, 20121018



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