What policies did Fujiwara Tokihira use to limit tax-exempt estates?

To address the deterioration of central government power in the countryside, Fujiwara Tokihira implemented policies aimed at curbing the influence of private, tax-exempt estates known as shōen.

He drew up a series of edicts specifically designed to eliminate the tax-exempt status of great lords and their domains. These reforms were intended to restore the economic and administrative authority of the central government, though they were ultimately unpopular with the elite and achieved only temporary success in checking the most flagrant abuses. Additionally, Tokihira initiated the compilation of the Engi-shiki ("Institutes of the Engi Period"), a comprehensive set of administrative regulations that sought to formalize and stabilize government operations.1