收稿日期: 2006-10-17
网络出版日期: 2007-01-29
An Analysis of Taxation Theory in Medieval England
Received date: 2006-10-17
Online published: 2007-01-29
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 . DOI: 10.16382/j.cnki.1000-5579.2007.01.003
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
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