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The Guangdong Model and Taxation in China

Formation, Development, and Characteristics of China's Modern Financial System

Jin-A Kang

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English
Routledge
01 December 2025
This book explores the formation, development, and characteristics of modern China's finance, focusing especially on Guangdong province as a case study to illustrate both the macro-level trends and the micro-level reality. The chronological range of this book is mainly from the late Qing period to the early Republican Era ending in 1937, when the full-scale Second Sino-Japanese War broke out. After the concept of modern finance was introduced to China for the first time in the late Qing period, the efforts to build modern finance continued in the Republican Era both nationally and locally. But this process was interrupted by the outbreak of the war against Japan in 1937 and, having been derailed, did not subsequently recover due to the subsequent civil war between the Kuomintang and the Chinese Communist Party. This interrupted process of financial modernization was resumed with Reform and Opening-up, launched in 1978. Therefore, in order to illustrate the structural transformation and persistent characteristics of China’s fiscal system, this book also includes discussions of the early Qing period and current Chinese finance.
By:  
Imprint:   Routledge
Country of Publication:   United Kingdom
Dimensions:   Height: 234mm,  Width: 156mm, 
Weight:   570g
ISBN:   9781041188100
ISBN 10:   1041188102
Series:   China: From Revolution to Reform
Pages:   310
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active

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.

Reviews for The Guangdong Model and Taxation in China: Formation, Development, and Characteristics of China's Modern Financial System

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


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