Local merchants and the Chinese bureaucracy : 1750-1950

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Acknowledgments Contents Maps and Figures Introduction:State-Building and Market Taxesin Presocialist China Building Bureaucracy Restructuring China’s Tax Base in the Late Nineteenth Century Caveats Liturgical Governance and the Merchant Class Liturgical Governance in Late Imperial China Commercial Liturgies in Gentry Society Gentry-Merchants Merchant Organizations Grain and Money—Two Cultures? Regulation and Revenue:High Qing Policyand Historical Precedent Pre- and Post-Tang Market Policies Commercial Tax Collection in Ming Times Market Tax Policies in Qing Times Qing Market Taxes: Central and Local Perspectives The State and Local Markets in Eighteenth-Century Shandong Commercialization and Social Change Controlling Competition and Brokers in Late Imperial Markets Brokers in Late Imperial Market Systems Merchant Liturgies: Wu Sheng and the Jining Yahang Liturgical Leadership andMarket Town Development inthe Jinan Region The Development of Benevolent Markets The Limits of Liturgy The Lijin Tax: Ideology and Organization Ideological Sanction for Lijin Organizational Contradictions Provincial and Local Interests: Bureaucracy or Liturgy? Progressive Taxation and Tax Resistance Lijin Taxes and the Merchant Response Merchants in Xinhui County, Guangdong Lijin and the End of the Golden Age of Liturgy: The Case of Ningbo Tax-Farming and State-Building: The Late Qing and Early Republic Ideological Change in the Late Qing Institutional Change in the Late Qing Commercial Tax Reform Under the Republic The Ideology of Nationalist Tax Reform Brokerage Tax Reform and Tax-Farming at the Local Level Protecting the Peasant Economy Progressive Taxation of Wholesale Brokers and Contractors The Growth of Professional Tax-Farming in Republican Market Systems Bureaucracy and Tax-Farming: The Republican Impasse Conclusion Epilogue: Commercial Taxation in the People's Republic of China Commercial Taxation in the People’s Republic of China: Continuity and Change Reviving Rural Markets: Restoring the Role of Brokers in Commodity Circulation Taxation as a Lever in Socialist Markets Local Commerce in Socialist Countries: A Comparative Perspective Notes Bibliography Character List Index