
Contents
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Guangzhou’s Local History, Geography, and Politics Guangzhou’s Local History, Geography, and Politics
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Guangzhou’s Physical Space Guangzhou’s Physical Space
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Administration and Politics in Guangzhou Administration and Politics in Guangzhou
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Prostitution in Guangzhou: Numbers, Places, and Practices Prostitution in Guangzhou: Numbers, Places, and Practices
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History and Location of Prostitution in Guangzhou History and Location of Prostitution in Guangzhou
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The Culture of Prostitution in Guangzhou The Culture of Prostitution in Guangzhou
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The State and Prostitution: Taxation and Regulation The State and Prostitution: Taxation and Regulation
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The Revenue-Intensive Approach: Municipal and Provincial Prostitution Taxes The Revenue-Intensive Approach: Municipal and Provincial Prostitution Taxes
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The Guangzhou Municipal Prostitution Tax The Guangzhou Municipal Prostitution Tax
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Provincial-Level Taxes on Prostitution Provincial-Level Taxes on Prostitution
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Attempts to Abolish Prostitution in Guangzhou During the Republic Attempts to Abolish Prostitution in Guangzhou During the Republic
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Conclusion: The Revenue-Intensive Approach and Statebuilding Conclusion: The Revenue-Intensive Approach and Statebuilding
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3 Guangzhou: Revenue-Intensive Prostitution Regulation
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Published:March 2014
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Abstract
Guangzhou officials just after the turn of the twentieth century made a crucial decision to tax prostitution in a way that very few other cities did: they instituted a business volume (i.e., per-transaction) tax and a “flower banquet” tax on the banquets hosted by brothels. This decision produced massive amounts of revenues for the city (in the early 1920s, around 30% of municipal tax revenues), and also ultimately significant amounts for the province. The revenues were earmarked for statebuilding projects like roads and militias, for the funding of public education, and for social welfare projects including (but not limited to) those related to the well-being of former prostitutes, making it possible for Guangzhou to become one of the most modern of all local governments in China.
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