Review of Tax Exemption in the Koryŏ Dynasty

This study examines the tax reductions that occurred during the Koryŏ Dynasty. First, while reviewing the historical sources for tax reduction and exemption, the terms kyŏn (蠲), kam (減), myŏn (免), pang (放), and kyŏnmyŏn (蠲免) accounted for 90% of instances of tax reductions and implied “to exempt” an...

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Bibliographic Details
Main Author: Chihoon Oh
Format: Article
Language:English
Published: Korea University, Center for Korean History 2022-08-01
Series:International Journal of Korean History
Subjects:
Online Access:http://ijkh.khistory.org/upload/pdf/ijkh-27-2-73.pdf