Chapter 1856: Relative Fairness

"It sounds like the results are quite good!" Sensing the affirmation in Zhao Pu's words, Emperor Liu also revealed a slight smile and asked.

Zhao Pu reported: "According to the reports from Zhengzhou and the capital circuit, the results meet the court's expectations. Last year when the autumn tax was apportioned, the cash and grain collected in Yuanwu County was valued at 21,000 strings of cash. This year, under the new system, collecting by land acreage, the tax revenue has already reached 22,400 strings, with approximately 56 wen collected per mu of land."

Zhao Pu simply reported a set of figures, but this brought a hint of confusion to Emperor Liu: "1,400 strings seems like a considerable amount for a single county. But I can't help feeling that the increase in tax revenue isn't very obvious. I originally thought that even if it didn't double, a thirty to fifty percent increase would be there—but by rough calculation, it's not even ten percent!"

Upon hearing this, Zhao Pu explained unhurriedly: "Your Majesty, the two tax systems operate on completely different principles, so they cannot be simply compared. The new tax comes from those who own much land, while the tax burden on those without land or with little land has been greatly reduced—and these people were the main taxpayers under the previous two-tax system. This increase and decrease offset each other, so compared to previous years, the overall gain is not particularly obvious.

Moreover, in the implementation of the new system, Yuanwu County is still the first case. Though it marks the beginning for the whole nation, it has only been done roughly; various regulations still need to be refined and perfected. Yuanwu County still has potential to be tapped."

Hearing this, Emperor Liu finally nodded, accepting the explanation. After thinking for a moment, he continued to ask: "In promoting the new tax system, besides hoping to improve fiscal revenue, my most fundamental purpose is to lighten the burden on the common people and achieve tax fairness as much as possible. In this regard, what are the results shown in Yuanwu County?"

Upon the question, Zhao Pu clasped his hands again: "Your Majesty, comparing the autumn taxes of last year and this year, there are already quite intuitive changes!"

"Let's hear it!" Emperor Liu immediately became interested, putting on an appearance of earnest listening.

Zhao Pu paused briefly, then calmly reported: "According to calculations, under last year's autumn tax in Yuanwu County, each adult male had to pay approximately 524 wen. Under the new tax system, those owning fewer than 10 mu of land pay only 140 wen per adult male; those with 10-30 mu pay 210 wen per adult male; those with 30-60 mu pay 336 wen per adult male; those with 60-100 mu pay 466 wen per adult male; those with over 100 mu pay approximately 746 wen per adult male.

These figures, though not entirely precise and the calculations have ignored many other factors, can already reflect some situations. Under the new tax system, the burden on farmers with little land is greatly reduced compared to before. If a household has enough adult males, the burden is even lighter when shared. What truly increased is for landowners with over 100 mu—the more land they own, the heavier the burden. But these people are precisely the targets of the tax reform!"

"What is the reaction among the people?" Emperor Liu asked: "How do the common folk of Yuanwu respond?"

Zhao Pu replied: "Naturally, opinions are divided—the poor are pleased, the rich are angered. However, overall, the populace is greatly delighted. For small and medium landowners, the tax they need to pay has decreased, which benefits them, so they naturally support it. As for the small minority whose interests are harmed, it does not damage their fundamentals, and under the tide of the times, they have no choice but to submit to the greater situation!"

Hearing Zhao Pu say this, Emperor Liu adopted a calm posture and said slowly: "But the minority that Minister Zhao speaks of controls most of the power and wealth in the realm. Compared to ordinary common folk, they hold more say—they are even the cornerstone of the Great Han's rule. Can the court completely ignore their demands?"

Emperor Liu suddenly came out with this statement, and Zhao Pu was slightly taken aback. He couldn't help but look up at Emperor Liu, a hint of surprise and doubt appearing in his aged eyes—what did this mean? The old emperor wasn't having second thoughts already, was he?

However, Emperor Liu's next words put Zhao Pu's mind at ease. He only heard him say coldly: "Since they occupy so many resources and enjoy privileges that ordinary people cannot have, yet still insist on parasitically sucking blood from the body of the Great Han and contending with the people for profit—intending to share the nation's fate while in actual conduct giving no thought to repayment, unwilling to bear basic responsibilities—of what use is such a cornerstone of rule?

Clearly, human nature is always insatiable. Relying solely on their self-awareness is very difficult to achieve. The binding force of morality is always limited, even useless. Truly effective restraint must rely on the court, acting as an arbiter, adjusting and redistributing through authoritative means, achieving what I often speak of—relative fairness.

"

"Your Majesty is wise!" As soon as Emperor Liu finished speaking, Zhao Pu immediately flattered.

Zhao Pu didn't care about anything else, nor did he wish to think too much—as long as Emperor Liu didn't change his mind here, that was enough. Otherwise, his position as Old Chancellor Zhao would become awkward.

"Are there no other problems with the new tax system?" After pondering for a moment, Emperor Liu suddenly asked again.

It was obviously impossible for there to be no problems. Zhao Pu was silent for a moment before saying: "The strongest reaction is probably about land being taxed only by acreage, without distinguishing between rich and poor.

In Zhengzhou's report, it was emphasized that many farming households have complaints about poor land and rich land being taxed equally. After all, different lands produce different yields, yet pay the same tax—naturally, feelings are hard to settle. Those with fertile land are delighted, while those with poor land are dissatisfied."

"This is something foreseeable! The people do not fear scarcity but fear inequality! What these common folk can see is roughly just this, even though the tax burden has already been greatly reduced compared to previous years!" Emperor Liu sighed, then couldn't help but ask: "Can we truly not tax by land quality grades?"

In the Great Han's new tax system, land serves as the core tax basis and is fully reflected, with the most central provision being classification by land acreage.

In previous discussions, many people had also proposed that besides quantity, the fertility of land should also be one of the tax calculation standards. After all, grain yields per mu vary greatly across the Great Han—poor land yields no more than one dan per mu, while rich land can yield as much as three dan. Therefore, for the sake of fairness, it would also be very necessary to establish tax standards based on land quality.

However, on this matter, Zhao Pu firmly opposed it. His reasoning was equally clear—the fertility and barrenness of land is not so easy to distinguish. If this were used as a reference, the workload and difficulty of the reform would greatly increase, which would not be conducive to implementation.

Moreover, merely surveying and measuring land acreage is already fraught with difficulties. If land quality were added, the troubles involved would make people shrink back. In Zhao Pu's view, policies must consider not only fairness but also feasibility.

If it were made too complicated, it would also give bureaucratic landowners opportunities to manipulate things and provide them more room for operation. Zhao Pu even gave Emperor Liu an example: with taxation graded by land acreage, landowners might merely try every means to conceal their land quantity; but if land fertility were added, then recording rich land as poor land to evade taxes would be predictable—and once such a situation occurred, it would be very difficult to verify.

As for ordinary farmers, if unscrupulous officials recorded barren land as rich land, it would become a disguised tax increase. Although these were only hypothetical scenarios raised by Zhao Pu, Emperor Liu also understood that once implemented, they would very likely become reality.

There is no absolute fairness; achieving relative fairness is already quite rare.

At this moment, when Emperor Liu asked again, Zhao Pu's attitude remained firm: "This old minister still says the same thing—it is not very feasible!"

Looking at Zhao Pu, whose face had stiffened, Emperor Liu smiled and waved his hand: "Then let's drop this proposal!"

"As it stands now, the tax reform in Yuanwu County can be considered basically successful. Can its experience be summarized and promoted?" Emperor Liu stared at Zhao Pu and asked.

"At present, the court has only received reports from the prefecture. The specific situation still requires special envoys to investigate and understand in depth, collect information, continue discussion and refinement, before expanding the promotion!" Zhao Pu said somewhat conservatively.

To this, Emperor Liu thought for a moment and then nodded: "Your consideration is correct! I was still a bit impatient. Since this matter cannot be rushed, let's proceed according to your thinking!"

"Thank you for Your Majesty's trust!" Zhao Pu immediately expressed.

"I know that in advancing the tax reform to its current stage, the biggest problem still lies in land clearance. In this regard, if help is needed, I can have the Imperial City and Wude agencies cooperate!" Emperor Liu raised another point.

To this, Zhao Pu's old brows furrowed slightly before he vaguely declined: "Your Majesty, this old minister believes that with the current capabilities of the relevant agencies, the situation is still under control!"

"Heh heh." Emperor Liu smiled and did not bring it up again.