Li Shi

Li Shi adopted the Two-Tax System proposed by Chancellor Yang Yan. This reform replaced the equal-field system with a simplified tax based on land and property, collected twice a year. It increased revenue but also increased the burden on peasants.

Troops from Jingyuan mutinied in Chang'an, forcing Li Shi to flee. The mutineers supported Zhu Ci as emperor. Li Shi's forces, with help from loyalist jiedushi, eventually suppressed the rebellion and recaptured the capital in 784.

After the Jingyuan Mutiny, Li Shi attempted to reduce the power of military governors by appointing civil officials and rotating commanders. These efforts had limited success, as the fanzhen remained largely autonomous.

Li Shi died in 805 after a reign marked by attempts at fiscal and administrative reform. His death led to a succession crisis and the brief reign of his son, who was soon deposed by eunuchs.