This book presents a compelling analysis of the historical development of income tax in modern China, interweaving the themes of war, taxation, and fiscal state-building into a rich and nuanced narrative.Through a multidimensional approach that bridges "top-down and bottom-up" perspectives, the book examines the introduction, institutionalization, and localization of income tax. It uncovers the emergence of a cyclical system linking taxation, government borrowing, economic growth, and fiscal credibility, while highlighting the transformative role of income tax reforms in shaping China’s fiscal capacity and governance. By tracing the evolution of tax structures and their interplay with fiscal borrowing, the study offers fresh insights into the broader dynamics of state-building and economic modernization.This work will appeal to scholars and students of economic history and Chinese studies, particularly those interested in taxation, fiscal systems, and governance in modern China.
