War, Taxation and Fiscal State-Building

A Study of Income Tax in Modern China

WEI Wenxiang

• Publisher: Routledge
• Year: 2026
• Print ISBN:
  9781032672021
• Edition: 1
• eBook ISBN:
  9781040968635
• Topic: History
• Subtopic: Asian History
• Index: History

This book presents a compelling analysis of the historical development of income tax in modern China, interweaving the themes of war, taxation, and fiscal state-building into a rich and nuanced narrative.

Through a multidimensional approach that bridges "top-down and bottom-up" perspectives, the book examines the introduction, institutionalization, and localization of income tax. It uncovers the emergence of a cyclical system linking taxation, government borrowing, economic growth, and fiscal credibility, while highlighting the transformative role of income tax reforms in shaping China's fiscal capacity and governance. By tracing the evolution of tax structures and their interplay with fiscal borrowing, the study offers fresh insights into the broader dynamics of state-building and economic modernization.

This work will appeal to scholars and students of economic history and Chinese studies, particularly those interested in taxation, fiscal systems, and governance in modern China.

Table of contents

• Cover
• Half-Title Page
• Title Page
• Copyright Page
• Table of Contents
• List of Tables
• Introduction
• 1 Fiscal Transformation in the Late Qing Dynasty and Legislative Preparations for Income Tax
• 2 The Local Trials and Failures of Income Tax in the Early Republic of China
• 3 The National Government’s Construction of Fiscal Statehood and the Tortuous Advancement of Income Tax
• 4 Negotiations between Officials and Citizens and the Expression of Tax Rights during the Implementation of Income Tax
• 5 Legal Construction and Implementation of Income Tax during the Period of Total Resistance Against Japan
• 6 How to Implement Equal Taxation for Chinese and Foreigners: Tax Issues of Foreign Nationals in Income Tax Collection and Inspection
• 7 “The Law Beyond Law”: The Implementation Strategy of Income Tax during the Resistance War against Japanese Aggression
• 8 Transformation from “Good” to “Evil”: Institutional Alienation in the Inflation Trap of Civil War
• 9 The Performance and Comparative Analysis of Income Tax Collection under the Wartime Fiscal System
• Conclusion
• Index