영조대 均役海稅의 수취와 상납 — 『輿地圖書』의 집계 분석
Understanding Sea Tax after the Establishment of Kyunyŏkpŏp by Analyzing Yŏji Tosŏ
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This paper attempts to aggregate the total amount of sea tax during the King Yŏngjo era, especially 10 years after the enforcement of Kyunyŏkpŏp. Sea tax was composed of fishery tax, saltern tax, boat tax, and so forth. Fishery tax was imposed on fishing equipment, such as fishing net, fish pound, fish weir, and fish garth. Saltern tax was levied on several kinds of brine pans. Boat tax was enforced on each boat, ship, or vessel. The main results of the analysis are as follows. First, the value of Yŏji Tosŏ as a source of information or statistics is higher than we expected. Second, the actual situation of collecting sea tax at that time demonstrates the formalism of the state finance during the late Chosŏn dynasty. Third, there was no downfall of collected volume of sea tax after King Chŏngjo’s reign because the amount of actual sea tax had been very stable at the level of 80,000 yang since Kyunyŏkpŏp was established. Finally, boat tax was the largest among several tax items, including fishery tax, saltern tax, and seaweed tax. Understanding the sea tax system and the actual taxation policy in the 18th century encourages us to conduct an additional empirical analysis of that in the 19th century. From a long-term perspective, we will be able to identify the trend of the state finance during the late Chosŏn dynasty.
Abstract
This paper attempts to aggregate the total amount of sea tax during the King Yŏngjo era, especially 10 years after the enforcement of Kyunyŏkpŏp. Sea tax was composed of fishery tax, saltern tax, boat tax, and so forth. Fishery tax was imposed on fishing equipment, such as fishing net, fish pound, fish weir, and fish garth. Saltern tax was levied on several kinds of brine pans. Boat tax was enforced on each boat, ship, or vessel. The main results of the analysis are as follows. First, the value of Yŏji Tosŏ as a source of information or statistics is higher than we expected. Second, the actual situation of collecting sea tax at that time demonstrates the formalism of the state finance during the late Chosŏn dynasty. Third, there was no downfall of collected volume of sea tax after King Chŏngjo’s reign because the amount of actual sea tax had been very stable at the level of 80,000 yang since Kyunyŏkpŏp was established. Finally, boat tax was the largest among several tax items, including fishery tax, saltern tax, and seaweed tax. Understanding the sea tax system and the actual taxation policy in the 18th century encourages us to conduct an additional empirical analysis of that in the 19th century. From a long-term perspective, we will be able to identify the trend of the state finance during the late Chosŏn dynasty.
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