Economic  & Social History Review

天  津  师  范  大  学
欧洲文明研究院
主办

本栏目汇集研究中心博士研究生、硕士研究生学位论文
博士学位论文

博士学位论文




关于网站
联系我们
网站推介
站内搜索
   
     





 

首页 博硕园地学位论文
博硕园地
 

中世纪英格兰的动产税与财政收入,1166-1334

学 生 姓 名:陆连超

申请专业名称:世界史

究 方 向 :西欧经济-社会史

指导教师姓名:侯建新教授

提交论文日期:2008年5月

 

中文摘要

 

13世纪英格兰财政收入结构发生了重要变化:公共义务收入逐渐取代私人义务收入,成为财政收入的主体;开启了英格兰国税制度的历史。
12世纪末期,英格兰财政收入结构以私人义务收入为主;随着公共事务的增加,财政收入日益捉襟见肘;此种收入结构并不符合公共政治需求。因此,改变收入结构势在必行。向以公共义务为主的收入结构转变的途径有两条:一条是变私人义务为公共义务,收入结构随之而变;另一条是征收新的公共义务收入,取代私人义务收入在财政收入结构中的主体位置。
在封土制英格兰,像其它农本经济社会一样,财政收入主要出自土地。但是,封土制私人权利义务关系的实质和以惯例为行事依据的习惯法传统不允许变附于土地的私人义务为公共义务的偷天换日之法。因此,英格兰没有能够建立起普遍义务的土地税,走上了改变收入结构的另一条道路。在基督教征税的启发之下,英格兰以代议投票的方式确立普遍义务于动产之上,征收动产税。不过,由于中世纪社会对损害私人财产的税收的排斥,动产税的收入逐渐下降。鉴于此,英格兰政权不得不采用惯例化手段维持动产税的收入水平,其严重后果是使动产税失去了随经济发展而增值的空间,为日后国王选择间接税、借款和铤而走险埋下伏笔。
土地税失败和动产税惯例化的直接原因是行政能力虚弱。行政能力虚弱是封土制社会的特点,与政治制度、法律习惯和文化传统密切相关。因为政权虚弱,没有能力暴力分配社会资源,所以英格兰被动地施行了不主动妨碍农本经济发展的行政策略,大大增加了社会底层民众财富积累的可能性。
虽然都是全民普遍义务的国税,但是,土地税与动产税的一败一成却既能够透视英格兰中世纪社会财产权利关系的特殊性,又能够预示英格兰近代社会发展进程的特殊性。本文在现有关于中世纪英格兰财政史的最新研究成果(第一章)基础之上,梳理了12世纪后期至13世纪末期土地税失败和动产税确立的历史(第二章),又进一步分析了英格兰动产税的惯例化和国税制度的特殊性(第三章)。文章认为,中世纪英格兰没有(或不能)建立普遍义务的土地税是其国税制度特殊性的集中表现。
关键词:土地税;动产税;国税制度;赋税国家;财政史

Abstract

 

The structure of fiscal revenue of England had a significant change during thirteenth century: private revenues were replaced by public obligation ones, which became the main part of the financial revenue gradually, opened up the history of the national tax system of England.
The fiscal revenue structure of England, which based on the principle of private obligation revenue, could not accord with the requirement of the public politics, ran on fiscal revenue fumes, when the public affairs manifold increasingly in late twelfth century. Altering the structure of fiscal revenue, thus, became imperative, as had two ways to conduct: change the private obligations to the public ones with the structure changed subsequently; or impose new public tax as replaced private income.
The majority of revenue came from land, as other agricultural-basic societies, in feudal England. The essential of private relationship between right and obligation, and the unwritten law tradition in which everything acted by tradition, however, did not allow to change the obligation that was attached to land from private to public. The universal land tax therefore, could not to be established in England, and changed the revenue structure in the other way. Enlightened by Christianity, England imposed moveable tax by representative voting, by which instituted universal obligation on moveable. The moveable revenue decreased increasingly, only because the medieval society rejected tax which damaged private property. In terms of the decreasing, English government had to maintain the quantity of moveable tax by traditionalizing method; the moveable tax lost the increase space following the development of economy as an aftereffect, which made a foreshadowing for the king to choice indirect tax, loan, and risk danger in desperation.
Incapable of executive ability, as the characteristic of feudal society, which largely related to political system, legal custom, and cultural tradition, caused the failing of land tax and traditionalizing of moveable tax directly. England was forced to take the administrating policy in the way that can not hinder the development of agricultural economy initiatively, as impuissance regime could not undertake the distribution of social wealth by force, after that the probability of the wealth accumulation of the mass increased greatly.
Although both land tax and moveable tax were universal national tax, the different results between them can make a perspective to the particularity of the property rights relationship in medieval society of England, and also a forecast to the particularity of the progress of modern society development. The paper bases on the latest study of European fiscal history (Chapter one), narrates the history of the failing of land tax and the establishment of moveable tax from the second half of the twelfth century to the end of the thirteenth century (Chapter two), and further analyses on traditionalizing of the moveable tax and the particularity of the national tax system in medieval England (Chapter three). It argues that the particularity of English national tax system in middle ages converges at the fact that England did not (or can not) establish universal land tax.
Key words: land tax; moveable tax; national tax system; tax state; fiscal history

 

目 录

第一章:绪论:历史和理论 1
第一节:从领地国家到赋税国家 1
第二节:相关问题研究现状 5
第三节:理论支点及补充说明 10
第二章:动产税替代土地税 14
第一节:动产税以前的财政收入状况 14
第二节:举步维艰的土地税 19
第三节:脱颖而出的动产税 28
第三章:英格兰国税制度的特殊性 36
第一节:英格兰的赋税国家 36
第二节:动产税的惯例化 40
第三节:英格兰的虚弱政权 46
结语 50
参考文献

 

【经济-社会史评论网首发】
返回顶部   
 
首页 博硕园地学位论文
   

天津师范大学欧洲经济社会发展研究院主办
copyright©经济-社会史评论网站
引用转载,注明出处;肆意盗用,即为侵权。
备案号/经营许可证号:津ICP备09008453号——8/津教备0381号

eshwebmaster@eyou.com