Fiscal Irrationality and Dynastic Succession in Eighteenth-Century China

Abstract This is an essay about the high-Qing imperial house through the prism of a series of eleven munificent actions that subordinated the interests of the public exchequer to image-manufacture, monarchical self-assertion and monarchical self-positioning within the royal descent-line. Scrutiny of the edicts announcing the ten major revenue sacrifices (six universal land-tax remissions, four remissions of the tribute grain) and the famous freezing of the ding quotas shows an attenuation of public-policy content as acts of fiscal grace became accompaniments of personal life-cycle celebrations. The essay probes the edict at the midpoint of this transition to propose an interpretation of the Qianlong emperor’s rashness in proclaiming the one risky universal tax remission, that of 1745. It assesses Qianlong’s attempts to position himself as his munificent grandfather’s inheritor and draws on context and intercultural comparison to portray a young ruler preoccupied with self-actualization and self-differentiation from a father he somewhat resembled.