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Taxation in China

Abstract

NATURE (vol. xxxvii. p. 269), in its review of M. Sîmon's “China: its Social, Political, and Religious Life,” represents on that author's authority that in China “taxation is very light— not one-hundredth part of what it is in France,” a statement so misleading to publicists, so illusive to economic science, that I take upon myself the task of exposing its fallacy, both as regards direct and indirect taxation.

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MACGOWAN, D. Taxation in China. Nature 38, 364 (1888). https://doi.org/10.1038/038364d0

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