Recalculating the taxes and statute labour system burden of Aboriginal and Chinese

• Main Authors: Yu, Chen-Hsi, 余宸希
• Other Authors: Huang, Ming-Shenq
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/xjsry4

碩士 === 國立政治大學 === 行政管理碩士學程 === 108 === This paper is a comparative study of the differences in burdens of the taxation imposed upon the indigenous peoples and the Chinese, respectively. Past literature only calculated the tax amount, for example, the tax amount under the village franchise system of the indigenous peoples, and the tax amount of the Chinese. According to calculations by Wu Cong-Min (2009), the per capita tax amount of the Chinese is higher than that of the indigenous people when only the tax burden is taken into account. However, past literature discussing the burden of the village franchise system on the indigenous peoples also highlighted the significant impact of the statute labor system, which could be even higher than the village franchise system. Scholars such as Wu Cong-Min (2009) argued that when the statute labor is taken into account, then the per capita tax burden of the indigenous peoples would be higher than that of the Chinese. Therefore, this paper takes a numerical approach to demonstrate the weight of the statute labor system on the indigenous peoples, adding the statute labor upon the known burdens under the village franchise system. The aim is to show how the statute labor system was the main driver of societal and lifestyle changes among the indigenous peoples. This paper compared three periods: the Dutch colonial rule, the Cheng regime, and the Ching Dynasty under the Kangsi era. The comparisons are made by adding the amount of per capita tax levied from the village franchise system to the the statute labor system and compare the results with the per capita tax amount of the Chinese. The new calculations of this paper indicate that the per capita tax amount of tax levied from the village franchise system and the statute labor system imposed on the indigenous peoples exceed the per capita tax amount of the Chinese in all three periods. If only the tax levied from the village franchise system is tken into account for the twenty villages of Zhuluo, the six villages of Xingang, and the eight villages of Fengshan, then the Xingang group have the highest tax amount per capita during the Cheng regime and the Ching Dynasty under the Kangsi era, while the Fengshan group have the lowest per capita tax amount in each of the three periods. A new calculation of the taxation burdens and a comparison of the differences between the three major groups of the indigenous peoples show that the sum of the per capita tax amount and the statute labor system levied are nearly identical, with noticeable diminution in differences.