This report mainly discusses Shaanxi prefectures’ recording methods and data interpretation of population, landholdings, land tax, and corvée at the sub-county level from 1368 to 1953, drawing on three versions of Shaanxi Tongzhi (General Gazetteer of Shaanxi) from Jiajing (Ming), Yongzheng (Qing) and Republican eras, combined with supplementary materials. Through systematic analysis, we constructed a database tracking population, land, tax, and corvée across sub-counties of Shaanxi from 1368 to 1953, enabling analysis of agricultural tax components and rates in four prefectures during the Ming and Qing dynasties.Our findings indicate that Ming and Qing administrations implemented the “original quota doctrine” over the long term, resulting in persistently low tax rates for centuries. Within this framework, tax categories and amounts remained largely fixed, which ensured stable fiscal revenue while revealing the state’s limited capacity to extract taxes.

 

Shuji Cao’s co-author: Yi Pang