Liu Yan, Yang Yan: A Biography

Author: Liu Tao
Publisher:
Publish Date: 2002-05-01
Features: Liu Yan and Yang Yan were two renowned statesmen who were active on the same stage. After the An Lushan Rebellion, the Tang Dynasty experienced political turmoil and declining revenue. They successively entered the central government, dedicated to adjusting and restructuring the fiscal system. Liu Yan established a new indirect tax system centered on the salt monopoly, which elevated the status of indirect taxes to a historic level. Yang Yan abolished the deeply flawed equal-field system and implemented the uniform two-tax law, marking a pivotal step in shifting China's ancient direct tax system from taxing people to taxing land. The economic ideas and practices of both men held epoch-making significance in Chinese history. Unfortunately, there were numerous disagreements and resentments between the two statesmen. First, Yang Yan harbored grievances, leading to Liu Yan's unjust accusation in Zhongzhou. Subsequently, Yang Yan also suffered, being executed during his exile, leaving much to ponder for later generations.