Chinese Emperors' "Justified" Right of Levying Taxes and Corvee——A Comparison with the Western Theory of Taxation

  • Min-lan HUANG
Expand
  • Institute of Modern History, Chinese Academy of Social Sciences, Beijing 100006, China

Received date: 2006-10-20

  Online published: 2007-01-29

Abstract

According to the medieval Western theory of taxation, a king could levy taxes only with the consent of taxpayers.On the contrary, an ancient Chinese emperor levied taxes and corvee, dispensing with people's consent.In order to effectively reign over society, however, monarchs, officials and men of letters in all dynasties made a lot of explanations and illustrations to demonstrate legitimacy of emperors' levying taxes, thus constructing a basic theory of taxation endemic to China.that is, a theory about an emperor's possession of all land and people under the heaven.The great difference between Chinese and Western theories of taxation was caused by their own social conditions, including a contrast of tax-gatherers' and tax-payers' status and power, and different Chinese and Western cultures and social universal ideas.

Cite this article

Min-lan HUANG . Chinese Emperors' "Justified" Right of Levying Taxes and Corvee——A Comparison with the Western Theory of Taxation[J]. Journal of East China Normal University (Philosophy and Social Sciences), 2007 , 39(1) : 30 -36 . DOI: 10.16382/j.cnki.1000-5579.2007.01.006

References

1 王毓铨. 王毓铨史论集[C]. 北京: 中华书局, 2005.
2 司马迁. 史记[M]. 北京: 中华书局, 1959.
3 班固. 汉书[M]. 北京: 中华书局, 1962.
4 吴兢. 贞观政要[M]. 上海: 上海古籍出版社, 1978.
5 桓宽. 盐铁论[M]. 北京: 中华书局, 1984.
6 张廷玉. 明史[M]. 北京: 中华书局, 1974.
7 朱元璋. 大诰[A]. 张德信. 毛佩琦编. 洪武御制全书[M]. 合肥: 黄山书社, 1995.
8 朱元璋. 大诰续编[A]. 张德信. 毛佩琦编. 洪武御制全书[M]. 合肥: 黄山书社, 1995.
9 郑学檬. 中国赋役制度史[M]. 上海: 上海人民出版社, 2000.
10 侯旭东. 北朝村民的生活世界[M]. 北京: 商务印书馆, 2005.
11 顾銮斋. 西欧农业税现代化之旅[A]. 经济社会史评论. 第二辑[C]. 北京: 三联书店, 2006.
Options
Outlines

/