• ISSN: 2010-023X (Print)
    • Abbreviated Title: Int. J. Trade, Economics and Financ.
    • Frequency: Quaterly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Managing Editor: Ms. Shira. W. Lu
    • Abstracting/ Indexing:  Crossref, Electronic Journals Library , EBSCO
    • E-mail: ijtef.editorial.office@gmail.com
IJTEF 2024 Vol.15(1): 14-19
DOI: 10.18178/ijtef.2024.15.1.764

Taxation and Peasant Rebellion: Evidence from Late Ming Dynasty China

Qixuan Ou
School of Economics, Fudan University, Shanghai, China
Email: 1274967023@qq.com
*Corresponding author

Manuscript received May 30, 2023; revised January 16, 2024; accepted January 27, 2024; published February 6, 2024

Abstract—The Ming dynasty embarked on a desperate path of excessive taxation to maintain the faltering state machinery, and eventually collapsed under the impact of the peasant rebellion and the Manchu regime. This paper examines the impact of the Ming Dynasty taxation system on protest and specifically focuses on the Three Military Campaign Taxes. Using a novel dataset on 215 prefectures from 1573 to 1644, I find that increased taxation leads to peasant unrest. The results suggest that an increase of 1% in taxation in the late Ming dynasty corresponds to an increase of 3.3% in the number of peasant unrest. The results are robust to various specifications. This study thus provides support to the claim that informal taxation can affect social stability.

Keywords—Ancient China, peasant unrest, social stability, taxation

Cite: Qixuan Ou, " Taxation and Peasant Rebellion: Evidence from Late Ming Dynasty China," International Journal of Trade, Economics and Finance vol.15, no.1, pp. 14-19, 2024.


Copyright © 2024 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).

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