Provide academic sources for the essay paragraph and discuss where to put them : The Land Tax Reform, known as Chisokaisei, was initiated in 1873 by the Meiji government. The primary intention behind this reform was to stabilise the government's revenue base and promote modern economic development. Before the Meiji Restoration, the tax system was based on a complex and inefficient system of rice payments that fluctuated with the harvest. The government aimed to create a more predictable and stable source of revenue by instituting a tax system based on the assessed value of land, payable in cash. The reform required all land to be surveyed and assessed, and taxes were to be paid in cash rather than rice. The shift to a cash-based tax system required peasants to sell their crops on the market to pay taxes, which exposed them to the fluctuations and uncertainties of market prices. The fixed cash tax, initially set at 3% of the land's assessed value, proved difficult for many peasants to manage as it failed to account for fluctuations in agricultural output due to poor harvests or natural disasters. Additionally, the assessment of land values and the imposition of a uniform tax rate