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1.
从《吏民田家莂》看汉代田税的征收方式 总被引:1,自引:0,他引:1
简牍表明,孙吴把国有土地按质量分为“熟田”、“旱田”两类租给农民,征收不同标准的田租,其“熟田”、“旱田”的数额是人为地“定”出来的而非依据土地质量的自然状况而统计出来的数量;东汉自章帝以后把土地“差为三品”而税之,吴简的问世,间接地证明了东汉土地分为三等之后是分别征以不同数额的田税;孙吴的“熟田”、“旱田”之分是东汉田分三等的发展,尽管租、税性质不同,但方式一致。 相似文献
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本文利用牛津大学所藏清代回疆档案文献资料和清代其他文献相互印证,对库车和沙雅尔两地的赋税征收制度中若干问题进行了探讨。清代回疆粮赋征收制度具有如下特点:主要土地占有形式"原垦地亩"和"官地"二者田赋的征收是"视岁收数目"而非土地面积,显示出与中原地区自古以来的赋税征收制度的差异。制度规定以籽种的十倍作为实际产量来征收田赋,在此基础上总体上确定某地田赋总额。回疆各城粮赋征收额是一个变化的数据,变化的原因是多方面的。粮赋实际征收中出现明显的负担不均衡的现象。 相似文献
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本文对以热察绥地区为代表的清代漠南蒙古耕地统计制度进行了分析,认为由于受到土地产权制度的影响,当地的耕地统计是一种制度性的不完全统计。由于政区建置时间较晚,本地土地数字较少受到"原额"的束缚,亩制也相对简单。大部分地区在较长时间内使用的是240弓的标准清亩,部分地区在清末使用360弓大亩。当地的耕地数字不仅是征税的依据,同时可以在一定程度上反映真实的耕地面积。 相似文献
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本文从《张家山汉简》所出汉初法律条文着手,对汉初户赋和户刍的性质进行了细致分析,指出二者是一种特殊性质的户税,具有税率很轻的特点。由此,进一步探讨了汉代户税的演变过程,认为文景与武帝时期社会状况的变化是导致汉代户税不断加重又突然消失的重要原因。 相似文献
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清初,迭遭兵燹的湖南地区经历了兴垦、均编粮里、清丈等重建赋役秩序的过程。其中,衡山县于康熙四十三年实施的"废甲编区"更是呈现出清初里甲赋役改革的丰富面相。因应偏沅巡抚赵申乔革除里排、滚单催征的举措,衡山县打破原有里甲规制的束缚,改革中坚持粮不过区、就地编区的原则,孕育了字区的地缘性色彩,重塑十七字四百三十七区的赋役区划体系。以康熙五十三年新一轮的清丈为契机,知县葛亮臣在业已建立的区划结构内清查荒籍,使字区成为地方重要的赋役征派和土地登记单位。在这一区域变迁的历史过程中,字区的行政区划功能逐渐得到强化和延续,以赋役征派为目的建立起来的基层赋役区划向实体化与政区化迈进,与之相应的行政话语也深刻地影响着民间契约文本的表达。 相似文献
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Xiao-Ping Zheng 《Journal of regional science》1990,30(3):375-392
In this paper, I model a simple hierarchical inter-urban system in which the location of business firms is considered together with the determination of residential land-use patterns. By supposing a spatial externality between the business firms and all the residents of the region, three spatial structures are obtained: monocentricity, multicentricity, and a separate pattern where cities are spatially split with an agricultural land existing between them. It is also shown that the spatial structures of monocentric and multicentric patterns formed by the market principle tend to be more concentrated than the optimum. 相似文献
7.
Nathan B. Anderson 《Journal of regional science》2008,48(3):595-613
ABSTRACT This paper considers a two‐community model with free mobility, public expenditures set by majority voting, amenities that differ across communities, and two types of taxpayers sorting across communities according to different preferences. Residents pay local taxes, consume public services, and have the right to vote. Vacationers cannot vote, yet pay local taxes, and consume amenities. Amenities attract vacationers whose tax payments produce rents reducing the costs of public spending for permanent residents. These extractable rents produce stability in otherwise unstable equilibria. Relatively wealthy communities are generally less able than poor communities to extract rents. 相似文献
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Eric Heikkila 《Journal of regional science》1988,28(3):345-362
ABSTRACT. In a polycentric urban context, several urban nodes may exert an influence over land rents. Where this is the case, regression analysis to explain land rents should employ distance variables corresponding to each of the urban nodes. However, these distance measures may be highly intercorrelated, thereby posing a problem of “spatial multicollinearity.” This paper demonstrates that problems arising from spatial multicollinearity can be avoided or substantially lessened by carefully selecting the geographic domain from which observations are drawn. 相似文献
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Existing research suggests that external sources of finance, such as foreign aid and natural resource rents, allow states to generate revenue independently of their societies, disincentivizing them from forming close links with their citizens and severely problematizing the notion of a social contract. In Lagos, Nigeria's commercial capital, a series of personal income tax reforms have seen an increase in taxpayer compliance. Considering Lagosians’ perceptions of their relation with the state government, this study examines whether the state had to ‘earn’ its revenue by developing a closer relationship with its citizens, and whether citizens responded through a greater willingness to pay tax. It explores how citizens understand this relationship, what role they perceive themselves to fulfil, and what their expectations are for the future of state–society relations. The study shows how, through efforts to visibly link tax to service delivery, a social contract is emerging between Lagos State and its citizens — but that this relationship differs among groups, in that it is shaped by pre‐existing concepts of public organization and modes of political engagement. 相似文献
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甲午战争之后,外商在华的租地方式主要有永租和年租两种.其中年租是最为广泛的一种方式。租价和地价的确定方式多种多样,清政府向外商征收的地价、地税的显特点是:地价较低,而且开埠愈晚租价愈低;租期愈长,租价愈优;地税一般相当于或高于华界.有时甚至还低于华界。当时这种优价优税政策,是晚清土地出租政策的一次飞跃,是清统治主动推动明制度,“变成资产”的有益尝试。 相似文献
12.
从徽州文书看清末钱粮的私派陋规 总被引:1,自引:0,他引:1
清代后期,是国家的多事之秋。内忧外患加剧了国家财政的需求,而战乱的破坏又使农村的地丁钱粮失额严重,政府不得不在正额之上,施行诸多名目如亩捐、厘谷等的"附征",以及漕粮改折等勒折浮收的手段,来增加政府的财政收入。然而这些制度内的附征和改折,往往又成为地方官吏营私舞弊的重要途径。文章通过清代光绪年间徽州府歙县、黟县等地的钱粮案卷文书资料,对这一时期地方钱粮浮收的实际情景,作一个案性的细部考察,以便对清代后期钱粮浮收的实质,有一个更为全面和清晰的了解。 相似文献
13.
土地资源是人类生存的基本资料和劳动对象 ,是人地关系系统中一个重要的物质信息载体 ,是评价人类生境的一个重要对象。土地利用是人类在现阶段生产力水平下 ,对区域土地资源的开发程度和利用情况。土地资源的现状评价 ,是反映人地关系协调程度的一个重要手段。本文采用目前广泛使用的GIS先进技术手段 ,对青海省海北藏族自治州土地资源的利用现状进行了评价。表明了GIS技术对该区域土地利用评价起到了缩小工作量 ,提高精确度的作用。并且从土地利用角度对海北州人地关系现状进行了描述。 相似文献
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This paper is about the strategy of retaining unobservably heterogeneous firms attracted by unobservably valued outside alternatives. We prove that differentiating taxation and public good fiscal packages within one's own locale dominates offering the same packages to all firms. We rationalize the full range of observed practice by considering more than one type of firm, more than one type of fiscal instrument, and all kinds of utility in alternative locations, under asymmetric information. Mobile agents can earn rents under some conditions, and immobile agents earn rents under others. Ways to minimize budgetary exposure in tax wars and effects on the composition of local economies are discussed. 相似文献
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BUSINESS TAX INTERACTIONS AMONG LOCAL GOVERNMENTS: AN EMPIRICAL ANALYSIS OF THE FRENCH CASE 总被引:1,自引:0,他引:1
ABSTRACT. We study the business tax ("taxe professionnelle") behavior of the intermediate level (department) of local government in France and test in the same model the two hypotheses that department tax rates are explained by upper tier (region) tax rates and by tax rates chosen by other departments. We first reject the hypothesis of tax interactions between departments and regions, the two upper levels of local governments. Second, we provide evidence that business tax interactions among departments are significant. Including the vertical dimension in the estimated model does not lead to a decrease in the horizontal tax interactions parameter, nor to its nonsignificance. 相似文献
17.
高寒地区土地资源利用评价的GIS支持研究——以青海海北藏族自治州为例 总被引:1,自引:0,他引:1
土地资源是人类生存的基本资料和劳动对象,是人地关系系统中一个重要的物质信息载体,是评价人类生境的一个重要对象。土地利用是人类在现阶段生产力水平下,对区域土地资源的开发程度和利用情况。土地资源的现状评价,是反映人地关系协调程度的一个重要手段。本文采用目前广泛使用的GIS先进技术手段,对青海省海北藏族自治州土地资源的利用现状进行了评价。表明了GIS技术对该区域土地利用评价起到了缩小工作量,提高精确度的作用。并且从土地利用角度对海北州人地关系现状进行了描述。 相似文献
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Cost-Benefit Analysis of Local Land Use Allocation Decisions 总被引:7,自引:0,他引:7
John F. McDonald 《Journal of regional science》2001,41(2):277-299
This paper presents standard microeconomic models that are designed to be used in the cost-benefit analysis of local land use decisions. The models connect these allocation decisions to outcomes in the urban land and labor markets so that costs and benefits can be measured. Benefits to the local jurisdiction of allocating land to industrial use exist if unemployed workers are employed, land values increase, or local tax revenues increase beyond the amount needed to provide the additional public services required. 相似文献
19.
Lin-Ti Tan 《Journal of regional science》2001,41(2):301-315
This paper presents standard microeconomic models that are designed to be used in the cost-benefit analysis of local land use decisions. The models connect these allocation decisions to outcomes in the urban land and labor markets so that costs and benefits can be measured. Benefits to the local jurisdiction of allocating land to industrial use exist if unemployed workers are employed, land values increase, or local tax revenues increase beyond the amount needed to provide the additional public services required. 相似文献