Xu Yingqian

The Institutional Logic of Salt Tax Culture in the Lianghuai Region and Its Implications for Contemporary Tax Administration: A Study Based on the Image of Salt Merchants

Xu Yingqian & Zhang Jianjie · Journal of Economics, Management and Trade · 2026

Aims: This study re-examines the institutional dimensions of Lianghuai salt-tax culture by considering the public image of salt merchants, analyses the operation of the salt-tax system during the Qing dynasty, and explores its implications for contemporary tax administration. Stu...