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| The Game of Road Right and Tax Right——The Formation and Limited Change of Railway Cargo Donation System in the Late Qing Dynasty |
| Ma Linghe |
| School of Economics and Management， Anhui Normal University， Wuhu 241000 |
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Abstract Railway cargo donation is a likin-like taxation in the late Qing Dynasty， and its object is railway cargoes. Because of the uncertainty of the taxation power， the local government， which is the subject of the railway cargo donation， has to face both the pressure from central government's weakening of the local's control of the road right and the abolition of the likin， but also diplomatic pressure from the impact on the transit dues system as well as pressure from the railway enterprises to reduce the tax burden. The parties are concerned for different goals， and strive to safeguard their own interests， leading to the multi-party game based on the contradiction between road right and tax right. The contradiction between road right and tax right is the ambiguity between the central and local taxation rights and the management boundary of the railway management right.
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Received: 15 March 2018
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2018, Vol. 57 
