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| A Comparison between China and Japan in Land System
and Tax in the Initial Stage of Modern Times |
| School of the Humanities and Social Sciences, Jiangsu University |
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Abstract In ancient time, there were great differences between China and Japan in land system. During the period of Meijiishin, Japan reformed the land system, which was an obvious promotion to its modernization, such a conclusion can not be drawn that Chinese land system fell far behind that of Japan. Before the First SinoJapanese War, China’s agricultural output value was 9.4 times that of Japan while its land tax revenue was only 1.3 times that of Japan. So, in terms of the proportion of land tax to agricultural output value, Japan’s land tax was much heavier than China’s. Through land tax reform, where surplus-labor could be concentrated, the Japanese government was able to realize modernization effectively while the Qing government was not. Japan’s agricultural productivity was higher than China’s, which was why its peasants could bear a higher land tax. In China, peasants had to pay not only the land tax, but also the salt tax that was almost equal to poll tax. As a result, Chinese peasants actually bore a heavier burden of tax.
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2009, Vol. 11 
