This paper is a preliminary study of Kim Yuka, a seventeenth-century reformer and statesman, and his role in the introduction of the tribute tax reform in the two southern provinces of Ch'ungch'ŏng and Chŏlla. It is also intended as a case study of one aspect of the actual operation of seventeenth-century Yi government. Special attention is paid to the inter-relationship between the mode of operation of the Yi government and Kim Yuk's reform efforts.

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