试析中世纪英国税收理论*

doi:10.16382/j.cnki.1000-5579.2007.01.003

华东师范大学学报(哲学社会科学版) ›› 2007, Vol. 39 ›› Issue (1): 10-15.doi: 10.16382/j.cnki.1000-5579.2007.01.003

• 中西中古赋税理论比较研究 • 上一篇下一篇

试析中世纪英国税收理论^*

施诚

首都师范大学历史系, 北京 100037

收稿日期:2006-10-17 出版日期:2007-02-25 发布日期:2007-01-29
作者简介:施诚（1964—）, 男, 江西吉水人, 首都师范大学历史系副教授, 历史学博士

An Analysis of Taxation Theory in Medieval England

Cheng SHI

Department of History, Capital Normal University, Beijing 100037, China)

Received:2006-10-17 Online:2007-02-25 Published:2007-01-29

摘要/Abstract

摘要：

在封君封臣制度下, 中世纪英国国王具有全国最高封君和国君的双重身份。作为最高封建主, 国王应该“靠自己过活”, 即以来自王领的“正常收入”维持王室生活和日常行政开支, 但是经常入不敷出。于是国王以国君身份, 以“共同利益”和“共同需要”为由, 向全国臣民征收动产税———特别收入, 以满足日益增长的行政和军事开支。议会通过充当“共同利益”的判断者取得批税权, 推动了中世纪英国宪政的发展。

关键词: 中世纪, 英国, 税收, 理论

Abstract:

Influenced by the lord-vassal system, a king of medieval England had dual identities: supreme lord and monarch.As a supreme lord, the king should"live on his own, "that is, he should live on his ordinary income derived from crown lands.But the ordinary income was often hard to sufficiently satisfy his needs.Hence, the king levied personal taxes on his subjects on the pretence of "common good"and "common need"so as to meet with ever increasing administrative and military expenditures.The Parliament seized the power to authorize moveable taxes by acting as the judge of "common good", thus facilitating the constitutional development of medieval England.

Key words: Middle Ages, England, taxation, theory

中图分类号:

施诚. 试析中世纪英国税收理论^*[J]. 华东师范大学学报(哲学社会科学版), 2007, 39(1): 10-15.

Cheng SHI. An Analysis of Taxation Theory in Medieval England[J]. Journal of East China Normal University (Philosophy and Social Sciences), 2007, 39(1): 10-15.

图/表 1

参考文献 28

1	施诚, 2003, 《论中古英国"国王靠自己过活"的原则》, 《世界历史》第1期。
2	B. P. Wolffe, The Crown Lands, London, 1970.
3	James H. Ramsay, A History of the Revenues of the Kings of Eng-land, 1066—1399, volume 1, Oxford University Press, 1925.
4	James H. Ramsay, A History of the Revenues of the Kings of Eng-land, 1066—1399, volume 2, Oxford University Press, 1925.
5	S. K. Mitchell, Studies in Taxation under John and Henry III, Yale University Press, 1914.
6	M. Prestwich, War, Politics and Finance under Edward I, Lon-don, 1972.
7	Natlie Fryde, The Tyranny and Fall of Edward II, Cambridge Uni-versity Press, 1979.
8	A. L. Brown, The Governance of Late Medieval England 1272—1461, Stanford University Press, 1989.
9	Charles Ross, Edward IV, London, 1983.
10	Richard Mortimer, Angevin England, Massachusetts, 1994.
11	E. F. Jacob, The fifteenth Century, Oxford University Press, 1961.
12	B. E. V. Sabine, A Short History of Taxation, London, 1980.
13	E. H. Kantorowicz, The King's Two Bodies, Princeton UniversityPress, 1957.
14	R. S. Hoyt, The Royal Demesne in the English Constitutional History, New York, 1968.
15	F. Pollack & F. W. Maitland, History of English Law before the Time of Edward I, volume 1, London, 1923.
16	H. W. C. Davis, England under the Normans and Angevins, Lon-don, 1928.
17	D. C. Douglas, English Historical Documents, volume 2, Lon-don, reprinted in 2001.
18	A. P. D'Entreves edited, Translated by J. G. Dawson, Selected Political Writings, Oxford, 1948.
19	J. L. Bolton, The Medieval English Economy 1150—1500, Lon-don, 1980.
20	Joseph Canning, A History of Medieval Political Thought 300—1450, London, 1996.
21	G. L. Harriss, King, Parliament and Public Finance in Medieval England to 1369, Oxford, 1975.
22	W. Stubbs, Selected Charters, Oxford, Clarendon, 1895.
23	M. Ormrod, The Reign of Edward III, Yale University Press, 1990.
24	M. Jurkowski, Lay Taxes in England and Wales 1188—1688, PRO Publications, 1998.
25	M. Ormrod, Political Life in Medieval England 1300—1450, NewYork, St. Martin s Press Inc., 1995.
26	S. K. Mitchell, Taxation in Medieval England, Archon Books, 1971.
27	M. V. Clarke, Medieval Representation and Consent, New York, reprinted in 1964.
28	D. C. Douglas, English Historical Documents, volume 3, Lon-don, reprinted in 2001.

[1]	程贵孙, 张忠程. 互联网平台企业社会责任的结构维度与模型构建——基于扎根理论的探索性研究[J]. 华东师范大学学报(哲学社会科学版), 2023, 55(3): 155-168.
[2]	郑永流, 陈鲁夏. 实践哲学与实践理论[J]. 华东师范大学学报(哲学社会科学版), 2021, 53(6): 32-43.
[3]	李葆嘉. 当代语言学理论的追溯[J]. 华东师范大学学报(哲学社会科学版), 2021, 53(6): 77-95.
[4]	文军. 从“结构导向”到“关系为本”：重构面向不确定性时代的全球化理论[J]. 华东师范大学学报(哲学社会科学版), 2021, 53(5): 159-173.
[5]	王晴佳. 历史哲学和历史中的哲学——简论昆廷·斯金纳对史学理论的贡献[J]. 华东师范大学学报(哲学社会科学版), 2021, 53(5): 47-59.
[6]	熊琼, 刘敏, 申琳芸. 重大突发公共卫生事件下的失独老人脆弱性研究——基于上海新冠肺炎疫情防控实践的调查[J]. 华东师范大学学报(哲学社会科学版), 2021, 53(2): 117-126.
[7]	汪涛, 熊莎莎, 周玲. 全球化背景下中国品牌文化原型资源的开发——基于原型理论的研究框架[J]. 华东师范大学学报(哲学社会科学版), 2020, 52(6): 152-163.
[8]	王加丰. 年鉴学派的总体史理论及其实践[J]. 华东师范大学学报(哲学社会科学版), 2020, 52(5): 11-16.
[9]	郁振华. 论三种智慧[J]. 华东师范大学学报(哲学社会科学版), 2020, 52(5): 53-67.
[10]	萧阳. 论“美德伦理学”何以不适用于儒家[J]. 华东师范大学学报(哲学社会科学版), 2020, 52(3): 47-57.
[11]	刘建军, 邓理. 基于人文教育的人文治理——理论建构及实践进路[J]. 华东师范大学学报(哲学社会科学版), 2020, 52(2): 60-73.
[12]	黄立鹤, 朱琦. 老年语言学研究的语用维度:视角、方法与议题[J]. 华东师范大学(哲学社会科学版), 2019, 51(6): 129-137.
[13]	朱明. 中世纪晚期法国国家构建中的城市[J]. 华东师范大学(哲学社会科学版), 2019, 51(5): 214-223.
[14]	陆伟芳. 20世纪初英国煤烟减排立法初探[J]. 华东师范大学(哲学社会科学版), 2019, 51(5): 224-231.
[15]	胡晓明. 王元化与后五四反思(笔谈)[J]. 华东师范大学(哲学社会科学版), 2019, 51(4): 1-2.

试析中世纪英国税收理论^*

An Analysis of Taxation Theory in Medieval England

RichHTML

可视化

被引次数

摘要/Abstract

引用本文

使用本文

图/表 1

参考文献 28

相关文章 15

编辑推荐

Metrics

本文评价