《宋史·列传·卷五十四》
朝廷征敛的法律，基本上轻廉公平，据臣所知，似乎是官吏们不很称职才招来灾害。
朝廷敛弛之法，近于廉平，以臣愚所闻，似吏不甚称而召其变。
The laws on taxation by the imperial court were fundamentally fair and moderate. As far as I know, it was because the officials were not competent enough that disasters occurred.