也谈敦煌文书中的唐五代“地子”、“地税”

吐蕃统治敦煌时期,赋税制度受唐两税法的影响,征收户税即“突税”与田亩税即“地子”。此外,“地子”可能也被称为“突税”。归义军政权承袭吐蕃统治,赋税制度是唐制与蕃制的混合,向民户征收“地子”即田亩税,征收的“地税”则从吐蕃时期的“突税”演变而来,其性质还是户税。归义军政权赋税制度中的“地子”和“地税”是两种不同的税目。     

河南博物院将举办"古罗马文明展"

河南博物院将于今年11月5日至2005年3月31日举办“古罗马文明展”。“古罗马文明展”是河南博物院建院以来第一次引进的大型国家级外展,这个展览是由中国国家博物馆与意大利文化活动和遗产部考古总局经过近3年的筹划确定举办的大型文物展,河南是第二站巡展地。这次参展的173件文物,来自意大利那不勒斯国家考古博物馆、罗马帝国广场博物馆、罗马卡匹托林博物馆、罗马文明博物馆、罗马市区遗址博物馆、庞贝博斯科瑞博物馆等6家著名的博物馆,这批文物反映了古罗马     

汉代的诸赋与军费

在汉代财政史研究中 ,有这样一点值得注意 :即汉代的诸赋 (口钱、算赋、更赋、家庭资产税等 )同国家的军费需求之间存在着相当密切的联系。本文由探讨赋的起源、秦代的赋与军费的关系入手 ,分别对汉代的人头税、代役金和家庭资产税等税项的开征、使用及沿革进行研究 ,指出诸赋是汉代国家军费的主要来源。     

浅论西塞罗的“国家观”

西塞罗是古罗马著名的政治活动家、演说家和思想家,他在《论国家》、《论法律》、《论义务》等一系列著作中阐释了自己的国家观念,虽然在后世思想家看来,他的国家观不够系统,且很难称得上形成了一个体系,但是对于城邦政治生活的参与,使他更能直观地了解古罗马的政治生活的本质,从某种程度说,其政治理念更具有现实主义的理论价值。     

浅谈古罗马时期的不列颠历史及其货币

正英国也被称为不列颠,古罗马时期的不列颠货币在西方被称为罗马—不列颠币。不列颠近现代历史及其货币的研究无论在国内还是国外一直都是热门,但是在国内,其早期货币尤其是古罗马时期的货币研究由于缺少实物和历史记录等原因却鲜有人涉及。笔者对不列颠货币有一些粗浅的认识,今天愿与同好分享一些自己对于罗马—不列颠历史及其货币情况的一些了解和看法。一罗马-不列颠简史     

从简牍看汉代的户赋与刍稾税

根据秦汉简牍可知,汉代的户赋与刍税都是对秦制的继承。户赋是诸多赋税中的一个单独税目,而非一户内各项赋税的总称。“卿爵”在免纳田租、刍税的同时,却要缴纳户赋。户赋按户征收,刍税按田亩面积征收,均以征收饲草为主,主要供应本县之需,与口钱、算赋、田租等等在性质上截然不同。     

元代淮东南部税粮问题管窥

在元代赋税体系中,税粮制度是最为主要且最具代表性的一种。由于地理条件与历史传统的影响,元代淮东地区税粮制度南北相异。与北方税区不同,淮东南部施行两税之法。元代传世文献与明代方志所载滁州、崇明等地官民赋税信息,反映出元代淮东南部税粮征收的两个特征:在自宋至明的长时段中,元代税粮呈现出总额独轻的特点,而在单位负税中又表现出三代相承的一面。就元代较低税额而言,除却元前期所行农业恢复政策的正面影响外,地区内侧重于军事与盐政的总体管理原则亦是其重要原因。而宋、元、明三朝较为相近的单位负税则暗示了淮东南部征税传统的重要影响。     

南宋出门税银锭

传世银锭以清代铸造者居多,明朝银锭已不多见,宋元两代物更稀罕。笔者近月看到一个南宋出门税银锭,形状扁平束腰,重981克(约26两),长12.9厘米,阔5.4厘米,厚1.6厘米,正面上方左右各有阴文“思内康四郎戳”六字,下方左右均有阴文“出门税”三字,底部满布沙孔(见图)。查南宋出门税乃沿袭北宋国门税,据《宋史·食货志》,国门税是对经过京城城门的货物所征收的税项,但货值低于三十文者可免税。大观二年,更下诏豁免对衣履、鸡鱼、谷     

宋代桑税考论

宋代桑税肇端于晚唐和五代十国时期,除与桑蚕业、丝织业和商品经济的发展有关以外,唐宋之际两税法制度的变迁是其产生的主要原因。在宋代赋税体系内,桑税是国家正税的重要组成部分,其征税方式北方以桑功计量,南方则依据桑地征收。桑税的出现是土地作为征税对象进一步细化的结果,也是宋代两税区别于唐代两税的一个重要特征。     

简析古罗马的围城战军事思想——以阿莱西亚之战为例

公元前一世纪是古典文明较为繁荣的时期,这一时期发生的阿莱西亚之战,体现了古罗马在围城战中所奉行的的军事思想。通过分析可以看出,古罗马的围城战特点与军事思想体现在稳扎稳打、重视技术、联合盟邦与就地取材等几个特征。古罗马在围城战方面表现的特点,决定了其古代文明的发展轨迹。     

从嫁妆制度的变化看古罗马社会妇女的经济地位

古罗马实行的是嫁妆婚姻."女儿出嫁给予嫁妆"从一种习俗变成法律的硬性规定;嫁妆的数额经历了由少到多的变化;妻子对嫁妆的权利则经历着从无到有的演变.这是一个逐渐对妇女有利的发展过程,也是罗马财产让渡的一个发展过程,它对于妇女而言不仅仅是获取陪嫁物,更重要的是通过嫁妆参与了社会财产的分配.罗马妇女通过嫁妆制度参与社会财产分配与让渡,在罗马社会发展进程中起到重要作用,从而显示出自己独特的经济地位.     

3. SIMA QIAN AND HIS WESTERN COLLEAGUES: ON POSSIBLE CATEGORIES OF DESCRIPTION

This article comments on some of Professor Huang's theses by looking at ancient historiography. It deals with the significance of history in its respective cultural contexts; the kind of orientation that historical thinking and historiography provide; and the relationship between concrete examples and abstract rules in historical argumentation. Distinguishing between ancient Greece and Rome, it shows that Huang's explicit and implicit East‐West oppositions are more valid with respect to ancient Greece than to ancient Rome. on important points, the situation of Rome is surprisingly close to that of china. thus not only in China but also in Rome, tradition and history are highly important as a life‐orienting force (as opposed to the importance of speculative thought in Greece); and not only in China but also in Rome the orientation that historical thinking and historiography provide is to a great extent moral (as opposed to orientation through intellectual insight that, for a historian such as Thucydides, is placed in the foreground). As to the relationship between concrete examples and abstract rules in historical argumentation, the paper takes up Professor Rüsen's category of “exemplary meaning‐generation,” but suggests a distinction between example in the sense of “case/instance” and example in the sense of “model/paragon.” Though the two corresponding modes of exemplary meaning‐generation are mostly entwined, it appears that in Chinese and Roman historical works (in accordance with their stress on moral effect) there is a tendency toward meaning‐generation by example in the sense of “model/paragon,” whereas in Greek historiography (in accordance with its stress on intellectual insight) the tendency is toward meaning‐generation by example in the sense of “case/instance.”     

How China Navigated the Dilemma of Trade Liberalization and Government Revenues

Many economists believe that in the long run, the aggregate performance of open economies is better than that of closed ones, and that open policies contribute significantly to economic development. At the same time, many political scientists and policy makers fear that, in the short run, one of the steps towards openness — trade liberalization — may harm government revenues. However, in the 1990s, China successfully navigated the dilemma of trade liberalization and government revenues. In this period, China decreased tariff and non‐tariff barriers for WTO accession, but has achieved dramatically increased tariff revenues since 1999. This study explores how China implemented trade liberalization and simultaneously increased tariff revenues in the 1990s. It demonstrates that a series of institutional arrangements, including a reform of Criminal Law, rigorous anti‐smuggling activities and a de facto tax imposed on the export sector, successfully curbed smuggling activities through the processing trade, and made foreign‐invested manufacturing enterprises the major contributors to the stability of customs revenue. China's case shows that a prosperous, export‐oriented and foreign‐invested manufacturing sector could potentially provide a developing country with a source of customs revenue.     

ZooMS: making eggshell visible in the archaeological record

Avian eggshell is a common component of many archaeological deposits, but its archaeological potential remains largely unexplored. The most obvious reasons are two-fold. Firstly, despite its abundance on many sites, eggshell is often overlooked during excavation. Even when it is recovered, small fragmented remains are difficult to identify taxonomically. Here we introduce a minimally destructive qualitative analytical technique for taxonomic identification of eggshell fragments based on highly sensitive mass spectrometry and peptide mass fingerprinting (ZooMS), and illustrate its application to eggshell recovered from the Viking Age urban site at Hungate, York. We adopt a more extreme version of the method of bleach treating used to prepare ancient eggshell for DNA analysis, followed by conventional peptide mass fingerprinting using MALDI-ToF mass spectrometry. The development of this technique will allow future research to make better use of eggshell fragments recovered from archaeological sites.     

NON‐DESTRUCTIVE CHEMICAL ANALYSIS OF OLD SOUTH ARABIAN COINS,FOURTH CENTURY BCE TO THIRD CENTURY CE

Studies on Old South Arabian (OSA) coinage are rare and state‐of‐the‐art materials analysis for them lags far behind that of ancient Greece and Rome. Understandably, numismatists responsible for preserving their collections discourage destructive analyses. We have selected coins of the aesthetically and technically developed Himyarite Royal Raydan series (early first to late second century ce ), so‐called Old and New Style Athenian Imitations, among others to provide a wide spectrum of information on OSA coinage. We used non‐destructive neutron diffraction to ascertain the metal compositions and corrosion products. Density determinations using gas‐pycnometry support these experiments. The results provide detailed information with regard to a small, apparently homogeneous, selection of 10 Himyarite period specimens and first insights into the actual and the original metal compositions of about 90 coins of the three main OSA numismatic groups. The analytical results make clear which OSA coins originally were struck and which ones were cast. The analyses provide not only detailed information concerning the manufacture of the selected representative coins, but also suffice to cast a shadow on the reliability of commonplace macro‐optical classification, which proves often to be inaccurate.     

读《古文字类编(增订本)》札记

《古文字类编(增订本)》是近年来又一部古文字形体方面的新著。此书资料丰富、体例完备、图片清晰,是研究和学习古文字必不可少的工具书。我们在吸取最新学术成果的基础上,分释文可商、释文与归部均可商、缺少说明、释文、归部均可商,且缺少说明、重复、竹简误字和存疑等七个类别对此书进行订正,希望能够方便读者。     

秦俑头像的肖像性及其文化审美特征

本文以秦俑头像为研究对象,认为它们具有肖像性,对其表现技巧进行探讨。并且通过与古希腊罗马肖像雕刻理念的比较和阐明法家美学思想对秦兵马俑的浸润,来论述秦俑头像的文化审美特征。     

Taxing the Poor: The Politics of Income Taxation in Ireland

Income tax is the largest single means of generating revenue in modern states, and its impact is felt by virtually all members of society. How it is levied is therefore a matter of the highest political significance. Yet countries vary greatly in the manner in which they allocate the burden of paying income tax. In Ireland, the profile of income tax has changed dramatically throughout the course of economic modernization, since about 1960. By 1980 it was generally agreed that employees were carrying too much of the burden, especially those on fairly low incomes. Steady growth in recent years has enabled governments to cut tax rates while still bringing in rising revenue. But shifting the distribution of tax has proved very difficult, and tax reform has tended to favor the wealthy most. This article draws on comparative political science literature to highlight the political and institutional variables relevant to explaining these trends.
"The Chancellor of the Exchequer is a man whose duties make him more or less of a taxing machine. He is entrusted with a certain amount of misery which it is his duty to distribute as fairly as he can" (Robert Lowe, Viscount Sherbrooke, (Liberal), Hansard, 1870, April 11, col. 1639).     

The plant landscape of the imperial harbour of Rome

The research concerns the Tiber delta area, about 3 km far from the present seacoast, where the remains of the ancient harbour of Rome are located. In 42 AD, Claudius started the construction of the harbour and Nero completed it in 64 AD. Then, the emperor Trajan went on to add a hexagonal basin to the former structure, which had gradually silted up. The imperial harbour was connected to the Tiber River and ultimately to the city of Rome through the Trajan channel. During the imperial period, most of the supplies imported from the Mediterranean provinces reached the city of Rome through Portus.     

古籍影印的生命在于“存真”

作者在研读《慧琳音义》过程中,发现源于同一底本的不同出版社影印出版的《慧琳音义》之间存在大量的不同之处,相对于底本,产生了众多“异动”情况。在列举这些“异动”情况的基础上作者进一步分析了造成这些“异动”的原因,阐明了“存真求实”对于古籍影印工作的重要意义。