华东师范大学学报(哲学社会科学版) >

2007 , Vol. 39 >Issue 1: 16 - 21

DOI: https://doi.org/10.16382/j.cnki.1000-5579.2007.01.004

中西中古赋税理论比较研究

国王财政自理原则与英国基本赋税理论——都铎王朝末期突破国王财政自理原则的实证考察

  • 张殿清
展开
  • 河北大学 人文学院，河北保定 071002
张殿清（1972—），男，河北保定人，河北大学人文学院历史系讲师，历史学博士

收稿日期: 2006-10-20

  网络出版日期: 2007-01-29

收起

The Principle That "The King Shall Live of His Own" and the English Basic Theory of Taxation——A Quantitative Analysis of Tudor Kings' Not Breaking the Principle That "The King Shall Live of His Own"

  • Dian-qing ZHANG
Expand
  • College of Humanities, Hebei University, Baoding 071002, China

Received date: 2006-10-20

  Online published: 2007-01-29

Fold

摘要

国王财政自理原则是英国基本赋税理论的重要内容。尤其在中世纪晚期和近代早期, 它是议会约束国王征税的重要依据。一些学者依据都铎王朝中后期税收方面出现的某些变化, 提出此时国王已经突破国王财政自理原则限制的观点。本文则借助大量事实和数据, 在定量地分析了这个时期议会税收入和战争支出的基础上, 证明都铎国王仍然遵守着国王财政自理原则。

关键词： 国王财政自理原则; 赋税理论; 都铎王朝

本文引用格式

张殿清 . 国王财政自理原则与英国基本赋税理论——都铎王朝末期突破国王财政自理原则的实证考察[J]. 华东师范大学学报(哲学社会科学版), 2007 , 39(1) : 16 -21 . DOI: 10.16382/j.cnki.1000-5579.2007.01.004

Abstract

The principle that"The King Shall Live of His Own"was important in English theory of taxation.In the late medieval period and early modern period, among others, it served as a weapon to curb Kings' levying taxes.Some scholars, seeing certain changes in the tax system, hold that Tudor Kings broke such a tradition.This paper is intended to prove that Tudor Kings still conformed to the principle that "The King Shall Live of His Own"through quantitative analyses of the revenues from taxes granted by the Parliament and the war expenditure.

Key words： the principle that "the King Shall Live of His Own"; theory of taxation; the Tudor Dynasty

参考文献

1 B. P. Wolffe. The Crown Lands 1461 to 1536: An Aspect of Yorkistand Early Tudor Government[M]. London: George Allen and Unwin Ltd, 1970.
2 侯建新. 社会转型时期的西欧与中国[M]. 北京: 高等教育出版社, 2005.
3 沃尔特. 白哲特. 英国宪法[M]. 北京: 北京大学出版社, 2005.
4 Frederick C. Dietz. English Government Finance 1485-1558[M]. London: Frank Cass & Co. Ltd, 1964.
5 John Guy. Tudor England[M]. Oxford: Oxford University Press, 1988.
6 R. W. Hoyle. Crown Parliament and Taxation in Sixteen-CenturyEngland[J]. The English Historical Review, V109, N434.
7 J, 1982, "D. Alsop. Theory and Practice of Tudor Taxation", The Eng-lish Historical Review, TV97, N382,
8 Frederick C. Dietz. English Public Finance 1458-1649[M]. London: Frank Cass & amp; Co. Ltd, 1964.
9 Richard Britnell. The Closing of the Middle Ages[M]. Oxford: Blackwell Publishers, 1997.
10 S. J. Gunn. Early Tudor Government: 1458-1558[M]. Lon-don: MacMillan, 1995.
11 陈曦文、王乃耀. 英国社会转型时期经济发展研究[M]. 北京: 首都师范大学出版社, 1995.
12 D. M. Palliser. The Age of Elizabeth England: under the Later Tu-dors 1547-1603[M]. New York: Longman, 1983.
13 P. J. Helm. England Under the Yorkists and Tudors, p. 132, Lon-ndon, 1972. 转引自陈曦文、王乃耀主编. 英国社会转型时期经济发展研究[M]. 北京: 首都师范大学出版社, 1995.
14 Conrad Russell, The causes of English Civil War[M]. Oxford: Clarendon Press, 1991.
15 S. Dowell. A history of Taxation and Taxes in England[M]. VI, p. 144-151. 转引自陈曦文、王乃耀. 英国社会转型时期经济发展研究[M]. 北京: 首都师范大学出版社, 1995.
16 施诚, 2002, 《英国都铎王朝的税收与财政》, 《首都师范大学学报(社会科学版)》 第3期。
17 A. L. Brown. The Governance of Latter Medieval England: 1272-1461[M]. Stanford: Stanford University Press, 1989.
18 M. M. 波斯坦、D. C. 科尔漫. 剑桥经济史(第3卷)[M]. 北京: 经济科学出版社, 2002.
19 Alexander Grant. Henry VII: The Importance of His Reign in Eng-lish History[M]. London: Routledge, 2002.
20 S. B. Chrimes. Henry VII[M]. New Haven and London: Yale University Press, 1999.
21 Michael Van Cleave Alexander. The First of the Tudors: A Study of Henry VII and His Reign[M]. London: Croom Helm, 1981.
22 刘新成. 英国都铎王朝议会研究[M]. 北京: 首都师范大学出版社, 1995.
23 David Loades. Power in Tudor England[M]. London: MacMil-lan Press, Ltd, 1997.
Options
文章导航

/

〈 〉