Emperor Dezong of Tang

• Died: 805
• Reign: 780-805

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 780-805

Succeeded by Emperor Shunzong of Tang

References

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