Democracy and Finance in China: A Study in the Development of Fiscal Systems and Ideals

Democracy and Finance in China: A Study in the Development of Fiscal Systems and Ideals

Democracy and Finance in China: A Study in the Development of Fiscal Systems and Ideals

Democracy and Finance in China: A Study in the Development of Fiscal Systems and Ideals

Excerpt

The present volume of Dr. Shaw is interesting from several points of view. In the first place it shows us that there is indeed nothing new under the sun and that many of the ideas which we have considered as original with Western thinkers and statesmen are to be found in more or less developed form in their Eastern predecessors. It would indeed have been remarkable if the Chinese who at so early a period secured a primacy in philosophical and ethical discussion, should not have devoted much thought to certain problems, at least of fiscal obligation and fiscal practice. The economic and social conditions of China, it is true, are so entirely distinct from those of the Western world that economic speculation in that country necessarily assumed a different form from that found in Europe. The recital, however, by Dr. Shaw of the successive schools of thought on fiscal topics is impressive and cannot fail to be of value to all students.

In the second place, Dr. Shaw discloses a happy combination of the results of Eastern and Western training. Deeply versed in the classic lore of his own nation, he shows that he is able to put to good use the lessons of his American experience without being untrue to his own traditions. In this respect he is much like another of his countrymen, whose dissertation has been published in this series, Dr. Chen Huang-Chang, the author of "The Economic Principles of Confucius and His School."

Although it has been my good fortune to have had many able students of fiscal affairs among the young Chinese that . . .

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