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| The Jingzheng Ju and County Fiscal Reform in Late Qing Dynasty |
| Liang Yong |
| School of History Culture and Ethnology， Southwest University， Chongqing 400715 |
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Abstract After Xianfeng-Tongzhi turmoil， the increase of land and commercial taxes and surcharges improved the fiscal freedom of the county. The trend was affected by a later reform by the provincial government seeking its own fiscal power after the New Deal of late Qing Dynasty. This essay， based on the Baxian archives， concludes that the new tax institution Jingzheng Ju，in its ability to strengthen provincial fiscal coordination and tax collection， helped to keep a fiscal balance between different counties while weakened their fiscal power at the same time.
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Received: 15 March 2018
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2018, Vol. 57 
