What was a consequence during the Later Han dynasty of the landed elites' manipulating tax system?

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During the Later Han dynasty, the manipulation of the tax system by landed elites led to the impoverishment of free peasants. As a result, many of these peasants were forced to become tenants on the lands of the wealthy, facing rapidly increasing rents. This process contributed to the concentration of land and wealth in the hands of a few, exacerbating social and economic inequalities.

What Was a Consequence During the Later Han Dynasty of the Landed