Xu Yingqian

From the Gangyan System to the Ticket-Based (Piaoyan) Salt System: Salt Administration Reform in Northern Huai during the Qing Dynasty and Its Contemporary Implications

Xu Yingqian & Zhang Jianjie · Journal of Economics, Management and Trade · 2026

Aims: To analyse the transition from the gangyan (designated-merchant) arrangement to ticket-based (piaoyan) salt distribution in Northern Huai and to consider carefully delimited implications for tax administration. Study Design: Qualitative historical and institutional analysis...

Open access Research Article 10.9734/jemt/2026/v32i111485

The Institutional Logic of Salt Tax Culture in the Lianghuai Region and Its Implications for Contemporary Tax Administration: A Study Based on the Image of Salt Merchants

Xu Yingqian & Zhang Jianjie · Journal of Economics, Management and Trade · 2026

Aims: This study re-examines the institutional dimensions of Lianghuai salt-tax culture by considering the public image of salt merchants, analyses the operation of the salt-tax system during the Qing dynasty, and explores its implications for contemporary tax administration. Stu...

Open access Research Article 10.9734/jemt/2026/v32i111482