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Two-Tax System Reform

Type Event Region China Time 780

In 780, Chancellor Yang Yan replaced the person-based zu-yong-diao system with the two-tax system, taxing households in money and land in grain, coll…

Timeline

  1. 780Chang'an · ChinaChancellor Yang Yan submitted a memorial arguing that the person-based zu-yong-diao system was outdated, proposing a household tax and a land tax collected in two installments, summer and autumn.
  2. 780–781Tang realm · ChinaThe court abolished zu-yong-diao and established the two-tax system combining household and land taxes, assessed by assets and land, with summer tax due around June and autumn tax around November, becoming the basic tax system of the mid-to-late Tang.

Sources