'Why did the Qing empire consistently under-tax its agricultural base? This book invites one to the backroom of emperors and statesmen as they debated fiscal policy, and performs a masterful dissection of the long-term ideological forces at work. A gripping read.' He Bian, Associate Professor of History, Princeton University
1. A short history of qing taxation; 2. The uses and limitations of rationalist explanations; 3. Pre-qing fiscal regimes; 4. The early qing paradigm shift; 5. Mid-qing entrenchment; 6. Late qing reforms; 7. Theoretical implications.