Taxation in modern china fills a serious gap in current research by addressing the formidable challenges of tax reform and fiscal overhaul in china eminently well edited carefully researched and thematically balanced it is a must read for scholars policy makers and students of chinas continuing market transition. Leading contributors explore the tax and public finance issues arising from chinas economic transition the most comprehensive and radical fiscal reform program in modern history. Taxation without representation in contemporary rural china cambridge modern china series includes bibliographical references and index isbn 0 521 81318 2 1 taxation china 2 tax incidence china rural taxation in imperial china 20 rural taxation in the late qing and republican periods 25. Taxes provide the most important revenue source for the government of the peoples republic of chinaas the most important source of fiscal revenue tax is a key component of macro economic policy and greatly affects chinas economic and social development. Taxation in premodern china taxation in premodern china varied greatly over time overall the most important source of state revenue was the tax on agriculture or land tax during some dynasties the government also imposed state monopolies which became important sources of revenue for the government the monopoly on salt was especially lucrative and stable
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