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Land tax reforms

The government's need for silver revenue prompted the implementation of the single whip reform, beginning in the south-east coast where there was a surplus of silver due to the flourishing trade industry. During the period of 1530s to 1570s, the primary source of silver for China was western Japan, where new deposits were found. In the 1550s and 1560s, Chinese merchants faced restricted access to Japan due to conflicts on the Chinese coast. As a result, the Portuguese took on the role of intermediary between Japan and China.

The reforms, known as the " single whip reform," encompassed a variety of measures that were implemented in different locations and combinations. These measures included the replacement of taxpayers with compulsory labor for land assignments, the introduction of annual payments instead of the previous ten-year levy cycle of the lijia system, the substitution of compulsory labor tax payments, the consolidation of various fees and mandatory services into a single payment, and the simplification of land categorization. In 1522, a new method of calculating taxes was implemented (initially in one county). This method took into account the fertility of newly fertilized land and the conversion of field area to fiscal mu, making it easier for taxpayers to calculate their taxes. This method became popular in both the North and South, but the government had mixed feelings about it. On one hand, it simplified the tax calculation process, but on the other hand, it relied on lower-ranking officials who were known for their corrupt practices. As a result, the government would sometimes support and other times ban this method. The adjustments and equalization of taxes also had a positive impact on land prices and market activity. In some cases, the implementation of new local cadastres led to households acquiring land registers, replacing the outdated Yellow Registers.