Jin-A Kang is a Professor in the Department of History at Hanyang University in Seoul, Republic of Korea. She graduated from the Department of Oriental History, Seoul National University in 1996, obtained a Ph.D. from Tokyo University in 2001 and held positions in Central China Normal University in Wuhan, China, and Kyungpook National University in Daegu, Korea.

"The Guangdong Model and Taxation in China is a valuable addition to the literature on state-building in modern China. Its multi-archival and multi-lingual analysis of fiscal arrangements in Guangdong warrants attention from scholars and students interested in China's politics and economy from the late Qing to the Republican era."-Tomoko Shiroyama, The University of Tokyo, International Journal of Asian Studies , September, 2024

• List of Tables Abbreviations Acknowledgments Introduction: The Modern Transformation of the Imperial Fiscal System: The Case of Provincial Finance in Guangdong Part 1. New Tax Revenues in Guangdong during the Republican Era Chapter 1. Fiscal Reform in the Late Qing and the Republican Period Chapter 2. Tobacco and Wine Taxes Chapter 3. Abolition of the Likin and the Paradox of Tax Reform: The Special Tax Chapter 4. Special Taxes on Imported Rice Part 2. State-led Industrialization and the State Monopoly Chapter 5. Industrial Building: Provincial Entrepreneurs Chapter 6. The Sugar Monopoly: From Local to National Part 3. Reform of Tax Collection Chapter 7. The Building of Public Administration and Taxation Chapter 8. Regularization of the Tax-farming System Part 4. The Transition of the Modern Chinese Tax Structure in a Global Context Chapter 9. Transition of the Modern Chinese Tax Structure Chapter 10. Afterword: Between Chinese Exceptionalism and Modern Fiscal State-building Glossary Index Bibliography

Jin-A Kang is a Professor in the Department of History at Hanyang University in Seoul, Republic of Korea. She graduated from the Department of Oriental History, Seoul National University in 1996, obtained a Ph.D. from Tokyo University in 2001 and held positions in Central China Normal University in Wuhan, China, and Kyungpook National University in Daegu, Korea.

"The Guangdong Model and Taxation in China is a valuable addition to the literature on state-building in modern China. Its multi-archival and multi-lingual analysis of fiscal arrangements in Guangdong warrants attention from scholars and students interested in China's politics and economy from the late Qing to the Republican era."-Tomoko Shiroyama, The University of Tokyo, International Journal of Asian Studies , September, 2024

• List of Tables Abbreviations Acknowledgments Introduction: The Modern Transformation of the Imperial Fiscal System: The Case of Provincial Finance in Guangdong Part 1. New Tax Revenues in Guangdong during the Republican Era Chapter 1. Fiscal Reform in the Late Qing and the Republican Period Chapter 2. Tobacco and Wine Taxes Chapter 3. Abolition of the Likin and the Paradox of Tax Reform: The Special Tax Chapter 4. Special Taxes on Imported Rice Part 2. State-led Industrialization and the State Monopoly Chapter 5. Industrial Building: Provincial Entrepreneurs Chapter 6. The Sugar Monopoly: From Local to National Part 3. Reform of Tax Collection Chapter 7. The Building of Public Administration and Taxation Chapter 8. Regularization of the Tax-farming System Part 4. The Transition of the Modern Chinese Tax Structure in a Global Context Chapter 9. Transition of the Modern Chinese Tax Structure Chapter 10. Afterword: Between Chinese Exceptionalism and Modern Fiscal State-building Glossary Index Bibliography