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An Estimate of the Land Tax Collection in China, 1753 and 1908
Yeh-Chien Wang
Harvard University Press, 1973
This book, resulting from extensive research on the land tax in China during the Ch'ing Period (1644-1911), is based on the multivolume Ts'ai-cheng shuo-ming-shu (Financial reports) produced from a nationwide survey of public finance, 1908-1910, and numerous local gazetteers. It reveals in detail the complexity of surcharges levied with tax quotas, and so provides the first realistic estimate of the land tax actually collected in different provinces and districts.
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Land Taxation in Imperial China, 1750–1911
Yeh-chien Wang
Harvard University Press, 1973
Imperial China cannot be understood without an examination of its fiscal base. In his pioneering study, Yeh-chien Wang for the first time provides a reliable estimate and an in-depth analysis of China’s principal source of public revenue—the land tax—in the Ch’ing period. The purpose of this study is to inquire how the land-tax system worked and how much revenue was produced from this source. Hence the approach adopted by the author is both institutional and quantitative.
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A Rule of Property for Bengal
An Essay on the Idea of Permanent Settlement
Ranajit Guha
Duke University Press, 1996
A Rule of Property for Bengal is a classic work on the history of colonial India. First published in 1963, and long unavailable in this country, it is an essential text in the areas of colonial and postcolonial studies. In this book, Ranajit Guha examines the British establishment of the Permanent Settlement of Bengal—the first major administrative intervention by the British in the region and an effort to impose a western notion of private property on the Bengal countryside. Guha’s study of the intellectual origins, goals, and implementation of this policy provides an in-depth view of the dynamics of colonialism and reflects on the lasting effect of that dynamic following the formal termination of colonial rule.
By proclaiming the Permanent Settlement in 1793, the British hoped to promote a prosperous capitalist agriculture of the kind that had developed in England. The act renounced for all time the state’s right to raise the assessment already made upon landowners and thus sought to establish a system of property that was, in the British view, necessary for the creation of a stable government. Guha traces the origins of the Permanent Settlement to the anti-feudal ideas of Phillip Francis and the critique of feudalism provided by physiocratic thought, the precursor of political economy. The central question the book asks is how the Permanent Settlement, founded in anti-feudalism and grafted onto India by the most advanced capitalist power of the day became instrumental in the development of a neo-feudal organization of landed property and in the absorption and reproduction of precapitalist elements in a colonial regime.
Guha’s examination of the British attempt to mold Bengal to the contours of its own society without an understanding of the traditions and obligations upon which the Indian agrarian system was based is a truly pioneering work. The implications of A Rule of Property for Bengal remain rich for the current discussions from the postcolonialist perspective on the meaning of modernity and enlightenment.
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Taxing Agricultural Land in Developing Countries
Richard M. Bird
Harvard University Press, 1974
Agriculture is the largest economic sector in most countries of Latin American, Africa, and Asia, and the taxation of agricultural land is a potentially important instrument in the development policies of such nations. But there is a large gap between theory and practice, a gap that needs explaining. In addition, there have been interesting changes in thought on the role of such taxation in development. Richard M. Bird covers all this in a complete rethinking of the whole subject. His book is a distinguished successor to Haskell P. Wald’s classic study, Taxation of Agricultural Land in Underdeveloped Economics, published by Harvard University Press in 1959. With abundant evidence Bird argues that the tax system of each country, in order to be effective as a part of development policy, must be tailored carefully to peculiar circumstances and objectives of that country.
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