This book examines two eras of Chinese history that have commonly
been viewed as periods of state disintegration or retreat. And they
were--at the central level. When re-examined at the local level,
however, both are revealed as periods of state building. In both
the Nanjing decade of Guomindang rule (1927-1937) and the early
post-Mao reform era (1980-1992), both national and local factors
shaped local state building and created variations in local state
structures and practices. This book focuses on one key area of the
state, taxation and public finance, to trace the processes of local
state building in these two eras. Using the records of local tax
and finance offices in the Tianjin area and in Guangdong province,
the author maps the process by which these county-level offices
grew.
This book highlights variation in local state structures and
practices between localities and between the central and local
governments. As the author shows, this variation is important
because it results in regional differences in state-society
relations and affects central state capacity in terms of the local
state's ability to implement central state policies as well as its
own.
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