An Analysis of Taxation Theory in Medieval England

doi:10.16382/j.cnki.1000-5579.2007.01.003

Abstract

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

CLC Number:

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.

Figures/Tables 1

References 28

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