The American Journal of Economics and Sociology, December 1st, 2000
ALVEN H.S. LAM [*]
THE HISTORY OF real property taxes in China can be traced back to four thousand years ago when farmers contributed one-eighth of their crop to the government. The practice at that time was to subdivide a square piece of land into nine plots of equal size, with two plots on each side of the square, and one in the middle. Then eight families were assigned the rights to cultivate the eight outside plots. Each of these eight families had an obligation to cultivate the centrally located ninth plot. Since all the plots were equal in size, the products from the ninth plot were t...
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