Description
Using primary sources and drawing on insights from the new accounting history and the new fiscal
sociology, this paper examines the tax reform launched by the Nationalist Government in China during
1928e1949 as a case study to enrich an understanding of the relationship between taxation and state
building. Among other things, the paper reveals a shift from the traditional Confucian ideology of “low
taxes” to theWestern-derived ideology of “good taxes,” used by the state to justify new taxes. It discusses
how the Chinese Civil War and the Sino-Japanese War differently affected the Nationalist Government's
political legitimacy and state finance and taxation.
doc_982963285.pdf
Using primary sources and drawing on insights from the new accounting history and the new fiscal
sociology, this paper examines the tax reform launched by the Nationalist Government in China during
1928e1949 as a case study to enrich an understanding of the relationship between taxation and state
building. Among other things, the paper reveals a shift from the traditional Confucian ideology of “low
taxes” to theWestern-derived ideology of “good taxes,” used by the state to justify new taxes. It discusses
how the Chinese Civil War and the Sino-Japanese War differently affected the Nationalist Government's
political legitimacy and state finance and taxation.
doc_982963285.pdf