Taxation, Property Rights and Fiscal State: The Historical Analyses of China In Capital and Ideology

Abstract The widely acclaimed Capital and Ideology, though an important contribution to the inequality debates, is limited by its use of secondary sources and fiscal state framework in its historical analysis of China. Its arguments for a Confucian trifunctional society with property rights sacralized by nobles’ and scholars’ regalian functions, and persistently low and stagnant taxation in premodern China overly simplify the historical reality. Using primary Chinese sources, this article highlights the major oversimplifications. The information and issues presented here are also worth considering for similar social and fiscal studies of premodern China.