A Comparative Historical Review of Tax-Labor Demarcation System in the Early Modern Age of East Asia

The early Ming Lijia system (里甲制) and the tax-labor structure of early Joseon shared a similar framework based on land tax, labor service, and tribute, although Joseon differed in that military service was borne directly by commoner households. In both societies, the burden of tribute and miscellaneous levies increased over time, leading to abusive collection practices and growing popular discontent. In response, reforms were pursued under the expansion of the monetary economy, replacing direct labor obligations with payments in silver, grain, or cloth. These efforts produced the Ming Single Whip Reform (一條鞭法), the Qing Land and Poll Tax (地丁銀) commuted to silver, and Joseon’s Daedong L aw. While these reforms simplified tax assessment and strengthened direct state collection, they also established a rigid “fixed-quota” fiscal system that lacked flexibility and generated chronic deficits. Consequently, the Qing state reinforced gentry involvement in local taxation through haoxian (耗羨) surcharges, whereas in late Joseon, problems surrounding the grain-loan system contributed to the decline of local Yangban authority.