Emperor Dezong of Tang

From SamuraiWiki
Jump to navigationJump to search

Emperor Dezong of the Tang Dynasty is known chiefly for having replaced the equal field system with the two-tax system, in which households were taxed twice a year, based on both land holdings and wealth. This contributed significantly to the recovery of the government's finances.

Preceded by
Emperor Daizong of Tang
Emperor of Tang
Succeeded by
Emperor Shunzong of Tang


  • Conrad Schirokauer, et al, A Brief History of Chinese and Japanese Civilizations, Fourth Edition, Cengage Learning (2012), 121.