Two-Tax System
Updated 2026-08-09
INTRODUCTION
English translation pending.
CORE DEFINITION
A tax reform introduced by Yang Yan in the Tang dynasty, replacing the per-capita tax system with one levied on land and household assets and collected in two annual installments. Its core proposition is that a tax base anchored to a figure that no longer reflects reality loses both revenue and legitimacy, so the base should be shifted to something stable and verifiable, which broadens the base and lowers the burden on the poor. The qualifier is that the new base must be genuinely measurable.
SCAFFOLDING EFFECT
Reduce cognitive load
- Base audit: ask whether the current measure still corresponds to what you are trying to charge for. - Anchor shift: move the measure to something stable and verifiable, such as usage or outcome. - Coverage check: verify the new base actually captures the value being delivered and can be audited.
Anchor fast decisions
A charge levied on a base that has drifted from reality collects from the wrong parties and misses the ones who have grown, so revenue and fairness both decay. Re-anchoring to something that tracks actual capacity or usage realigns the charge with the value in the system, which is why the same nominal rate produces more revenue and less resentment.
MINIMUM ACTION
In progress 0/1Practice this model in one real situation:
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Source support: Explicit
- zh.wikipedia.orghttps://zh.wikipedia.org/wiki/%E5%85%A9%E7%A8%85%E6%B3%95verified
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