Research on the Changes of Local Fiscal Structure in Zhejiang Province During the Ming Dynasty
by Ding Liang
About This Novel
This book studies the changing trajectory of the fiscal structure of Zhejiang and southern Zhili regions in the Ming Dynasty. The revenue and expenditure structure and payment methods of local finance in the Ming Dynasty were examined from the aspects of land tax, supply of materials, Lijia service, equal service service and post service service. The whole book always focuses on "corvee labor and its accompanying financial responsibilities", pointing out that the monetization of local finance has appeared since Chenghua and Hongzhi, and various financial resources have successively realized accounting in units of silver, but local finance has still not got rid of the corvee-centered management method. Although various places have tried repeatedly to reform the corvee system in an all-round way, they have been abandoned due to various difficulties. After the Jiajing and Longqing periods, the central government's massive demand for silver gave rise to the "One Whip Law" reform, which ultimately promoted the shift toward monetization of local finances.
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