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5 - Fiscal Development in Taiwan, Korea and Manchuria: Was Japanese Colonialism Different?

Published online by Cambridge University Press:  15 November 2019

By
Anne Booth  and
Kent Deng
Edited by
Ewout Frankema  and
Anne Booth
Ewout Frankema
Affiliation:
Wageningen Universiteit, The Netherlands
Anne Booth
Affiliation:
School of Oriental and African Studies, University of London
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Summary

This chapter analyzes government policies in the three principal Japanese colonies in the five decades up to 1945. It examines the extent to which the Japanese colonial governments in Taiwan, Korea and Manchuria succeeded in centralizing tax and other revenues, in leveraging these revenues in order to borrow, in establishing accountable government fiscal systems and in using revenues from taxes, non-tax sources and from loans to fund not just administration and policing but also expenditures on capital works. We also assess the important body of literature developed over the past five decades that emphasized the more positive aspects of the Japanese legacy, including the agricultural transformation, and the development of industry and transport infrastructure. When viewed in a broader Asian context, Japanese colonial policies were not as exceptional as some scholars have argued. There were a number of similarities with both revenue and expenditure policies in other Asian colonies, and while economic policies did diverge in the 1930s as the military-industrial complex in Japan became more powerful, the outcomes for indigenous populations in Korea, Taiwan and Manchuria were not always positive.

Keywords

Japanese colonial policiesfiscal developmentKoreaTaiwanManchuria
Type
Chapter
Information
Fiscal Capacity and the Colonial State in Asia and Africa, c.1850–1960 , pp. 137 - 160
Publisher: Cambridge University Press
Print publication year: 2019

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