Qin and Han State Taxation and Revenue Reforms (221 BCE–220 CE)

1. Qin unifies empire and centralizes taxation

   Jan 1, 221 BCELabels: Qin dynasty, commandery-county

   • Britannica

2. Shuihudi Qin statutes deposited (legal-fiscal evidence)

   Jan 1, 217 BCELabels: Shuihudi texts, Qin statute

   • Shuihudi

3. Han founded; early fiscal burdens reduced

   Jan 1, 202 BCELabels: Han dynasty, Wen and

   • Gaozu

4. Land tax set at one-fifteenth under early Western Han

   Jan 1, 195 BCELabels: Western Han, land tax

   • Gaozu
   • Tianfu

5. Land tax reduced to one-thirtieth

   Jan 1, 168 BCELabels: Rule of, land tax

   • Han History
   • Han Economy

6. Land tax abolished in Western Han

   Jan 1, 167 BCELabels: Western Han, land tax

   • Han Economy
   • Han History

7. Land tax reinstated at one-thirtieth

   Jan 1, 156 BCELabels: Western Han, land tax

   • Han Economy
   • Han History

8. Wu Zhu coinage introduced as monetary standard

   Jan 1, 118 BCELabels: Wu Zhu, Han monetary

   • Wu Zhu
   • Han Coinage

9. Emperor Wu nationalizes salt and iron industries

   Jan 1, 117 BCELabels: Emperor Wu, salt and

   • Han Dynasty
   • Han Economy

10. Liquor monopoly created to raise state revenue

    Jan 1, 98 BCELabels: liquor monopoly, Han government

    • Han Economy
    • Han Dynasty

11. Court debate on monopolies (Salt and Iron Debates)

    Jan 1, 81 BCELabels: Salt and, Imperial court

    • Salt Iron
    • Han History

12. Liquor monopoly repealed after policy dispute

    Jan 1, 81 BCELabels: liquor monopoly, policy repeal

    • Han Economy
    • Han Dynasty

13. Salt and iron monopolies abolished then restored

    Jan 1, 44 BCELabels: salt and, fiscal reform

    • Han Economy
    • Wagner

14. Wang Mang’s King’s Fields land reform attempted

    Jan 1, 9Labels: Wang Mang, King's Fields

    • Han Economy
    • Wang Mang

15. King’s Fields policy repealed

    Jan 1, 12Labels: Wang Mang, King's Fields

    • Wang Mang

16. Eastern Han restores lower land tax rate

    Jan 1, 30Labels: Eastern Han, land tax

    • Han Economy
    • Land Tax

17. Emperor Zhang briefly reintroduces salt and iron monopolies

    Jan 1, 85Labels: Emperor Zhang, salt and

    • Han Economy
    • Han Culture

18. Salt and iron monopolies abolished again under Eastern Han

    Jan 1, 88Labels: Eastern Han, salt and

    • Han Economy
    • Han Culture

19. Edict grants temporary tax relief to returning peasants

    Jan 1, 94Labels: edict 94, peasant relief

    • Han Economy

20. Han dynasty ends amid fiscal strain and land concentration

    Jan 1, 220Labels: Eastern Han, land concentration

    • Han Economy
    • Han Dynasty