Author(s)

Wang Chuyao

Corresponding Author

Wang Chuyao

Abstract

The paper attempts to compare government revenues of Kuomintang (KMT) and Chinese Communist Party (CCP), through exploratory estimations of their respective ones on wheat in 1946. The balanced scenario suggests that CCP was of far more superior taxation efficiency (4.28 times) than KMT, and its revenue may even had surpassed the latter (1.25 times) as of the year. Thus, the outcome of civil war largely proclaimed by the great divergence of taxation efficiency and financial mobilization, marking the eventual phase in state construct since late imperial China.

Keywords

Kuomintang, Chinese Communist Party, Government Revenue, Chinese Civil War