《资治通鉴·汉纪·汉纪二十九》
汉朝减轻土地税，按三十分之一征税，但是经常有代役税，病残而丧失劳力的都要交纳。
汉氏减轻田租，三十而税一，常有更赋，罢癃咸出；而豪民侵陵，分田劫假。
The Han Dynasty reduced the land tax to one-thirtieth. However, there were often corvee taxes. Even the disabled and the sick who had lost their ability to work had to pay.