Land Taxation in Asia: An Overview of the 19th and 20th Centuries

Most studies of land taxation in Asia have found that its importance has declined over the 20th century, as a proportion of total government revenues and often in absolute terms. In fact, this decline started well before 1940 in most colonial territories in Asia, as well as in Japan. The paper explores the reasons for this decline in the context of several former colonies in Asia, including British India, Indonesia, the Philippines, Taiwan and Korea. The paper also examines why attempts to revive land taxation, especially in rural areas as a source of revenue for sub-national governments, have often been disappointing, and draws some lessons for future policies.