由私有制形态看英国中古赋税基本理论被引量：2

The Medieval English Basic Theory of Taxation in the Perspective of Private Ownership

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摘要英国中古早期历史发展所形成的私有制基础和封建土地所有制的现实条件导致了“低度私有”的所有制形态。而“低度私有”又必然造成赋税基本理论少征直至杜绝土地税征收的重要特征。在“低度私有”的形态下 ,土地所有权因多层分割而变得模糊不清 ,从而使土地税的征收难以实施 ;相反 ,国民对动产以及人们习惯区分于动产的工商之入的所有却清晰且牢固 ,不存在土地关系中的分层与阻隔 ,所以征收是可能的 ,而赋税理论依据经济。 Both the private-ownership foundation which took shape in the development of English early medieval history,and real conditions of the feudal land-holding system,resulted in a system of low-degree private ownership.In turn the low-degree private owned pattern led to a basic theory of taxation that was characterized by levying a light or even no land tax.In such a pattern the land property right became ambiguous owing to multi-layer separations so that the land levy was hard to be put into effect.Contrary to this,nationals were quite clear and firm about their possessions of their movable properties,and there were no layer and separation as took place in land relationship.Consequently,the levy was possible,and the theory of taxation was as well undoubtedly logical when it fixed these properties ad major tax items in various historical periods in accordance with changes of economical and social conditions.

作者顾銮斋

机构地区曲阜师范大学历史系

出处《华东师范大学学报（哲学社会科学版）》 CSSCI 北大核心 2004年第4期63-68,共6页 Journal of East China Normal University（Humanities and Social Sciences）

基金国家社会科学基金项目 (批准号 :97BJL0 31)"中西封建税制比较研究"

关键词私有制形态英国中古时期赋税理论赋税项目历史基础土地所有制现实条件 English medieval times,basic theory of taxation,low-degree private ownership,tax item

分类号 K561 [历史地理—世界史]

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参考文献11

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