俄国1861年改革后农民赋役负担探析

俄国1861年农民改革废除了农民的封建人身依附关系,农民成为法定的自由人,同时可以获得土地所有权。但是改革后的赋役负担制约了农民自由权利和土地所有权的实现。政府仍奉行严厉的赋税政策,农民想尽各种办法筹集税款,却终难摆脱欠税的命运。农民承担的劳役租、代役租和混合租在改革后均转变为代役租,加之担负着各种实物义务,农民的经济负担愈益沉重。繁重的赋役负担迫使大量农民破产,严重阻碍了农民经济的发展。     

唐长安官、私庙制及庙堂的地理分布

高品官员立庙奉祖历朝历代均有成规 ,唐代仍然如此。这种立庙制度大致可分官立与私立两种。官立庙堂为皇室宗庙 ,如赠皇帝、太子、皇后庙 ;私立者为品官自立。由于长安乃国之首都 ,是皇族及高品官员集中之地 ,故也是官私庙堂集中之地。其制度主要来源于宗庙制度。地理分布上 ,官立庙堂分布规律反映出统治阶级等级、亲疏关系的差别。百官家庙的地理分布上则表现出 :唐前期多分布在近城里坊 ,唐后期多集中街西及城南四坊较荒僻之地。由于长安人口的膨胀 ,唐代官员多于城北近城地段营宅 ,城南偏僻之处立庙 ,导致官员宅、庙分离制度上的变迁 ,有异于汉晋。     

女权：无可奈何花落去——《诗经》婚恋悲剧的社会原因

《诗经》的婚恋悲剧,多是追求自由与专一的悲剧,这其中固然有礼制的原因,但并非是最根本的。西周以来的嫡长子继承制,使女性失去了拥有基本权利的经济基础,从而导致男权凌驾于女权之上,进而演化成整个社会的男权集体无意识。女子的婚恋悲剧就是由于女权被男权剥夺而导致的。     

唐宋地方监察体制变革初探

唐前期的地方监察体制由御史和诸道使臣组成,属于朝廷派出性质的单一型监察体制。安史之乱以后,伴随赋役制度的改革,出使郎官、转运使、巡院等新的监察体系出现,我国封建社会地方监察体制开始向固定型、多元化、多层面变革,宋代完成了这一变革。元、明、清各朝基本延续和发展了宋代多元化、多层面的地方监察体制。由此而论,唐宋地方监察体制变革是我国封建社会地方监察制度前后两期的分界线。     

近年来学术界对"封建"及"封建社会"问题的反思

在新时期,越来越多的学者认为中国只有在西周时期才有封建制。从秦到晚清的社会不应被称为“封建社会”。在这一阶段,社会状况与西欧中世纪的封建社会并不相同,也与斯大林所概括的以经济为特征的封建社会有较大的距离。他们批评滥用“封建”的现象,并力图用新的概念来代替“封建社会”,用新的理论体系描述从秦到晚清的历史。一些学者还注意到,中国古代社会的主要矛盾不能简单地归结为地主阶级与农民阶级的矛盾。可以预料,关于封建社会的认识必将有重大的突破。     

Multilingual literacy at the Lusignan court: the Cypriot royal chancery and its Byzantine heritage

Abstract

An important aspect of the social and administrative transformations resulting from the establishment of Western feudal lordships and colonial regimes in Byzantium and the Eastern Mediterranean was the emergence of a multilingual literacy in the contact zones between foreign elites and the native population. This article examines these phenomena with respect to the royal chancery of the Lusignan kingdom of Cyprus from the late twelfth until the beginning of the fourteenth century. It is argued that the Frankish ruling class of the island opted for a parallel use of Latin and Byzantine chancery practices without fusing them into hybrid mixtures. The Lusignan lords adopted Byzantine titles, symbols of authority and modes of expression for legal transactions with Greek subjects and the local tax system. Another area in which the heritage of the imperial chancery helped express new forms of hegemonial self-representation was the kingdom's diplomatic relations with non-Frankish rulers.     

INFLATION, PROGRESSIVITY, AND STATE INCOME TAX REVENUES

The combination of progressive income tax structures and inflation has led to significant increases in state income tax revenues. While the federal government has de facto indexed the federal personal income tax, states have generated large relative and absolute increases in their income tax revenues. This paper shows that the ratio of income tax revenues to personal income has grown significantly more in states with progressive income tax structures than those with proportional tax structures. Almost half of such increases may be attributed to inflation. The increase in the relative share of income tax as a source of state revenues has recently run into resistance in some states which have installed income tax indexation measures. This may suggest that the marginal cost of raising revenue through inflation, relative to other means (taxes), is reaching its limits.     

从封建帝都粮食供给看北京与周边地区的关系

本文从城市人口的增长与粮食供需矛盾突出、王朝时期粮食供给措施、京师粮食供应与消费、京师乏粮后果与应急措施四个方面阐述了封建帝都北京粮食供给与周边地区的关系     

试论西欧中世纪封建王权的"合法性"

中世纪的西欧在建立采邑制的过程中确立了个人联合的政体形式。在这个政体中 ,王权的合法性决定了其具有政治统治权威。基督教“君权神授”的神权政治思想为封建王权的合法性提供了理论基础 ,由教会举行的加冕礼使王权的合法性具体化。日耳曼人的习惯法使采邑制具有潜在的分裂因素 ,封建王权用特许权作为对各自为政的封建领地施行统治的工具。王权的合法性赋予特许权法律权威 ,法律权威给予封建领地的社会群体司法保护 ,保证个人联合政体的正常运行 ,同时也促进了封建社会中新因素的生长。     

Norms,coercion and contracting in the struggle against ‘harmful’ tax competition

The world's richest and most powerful countries have become increasingly concerned about revenue lost to tax havens, and fear that tax competition might spark a fiscal ‘race to the bottom’, yet they have failed to pressure much smaller and weaker tax haven states into reform. This article argues that the OECD-sponsored campaign against ‘harmful’ tax competition has been unsuccessful because regulative norms have severely constrained the means legitimately able to be employed. Early decisions on how the campaign was designed subsequently brought norms into play which have not only ruled out the use of coercion, but also the use of side payments, despite the massive potential benefits available to both sides from a deal between tax havens and OECD states. The failure to strike a deal cannot be explained by high transaction costs nor by corporate lobbying in defence of tax shelters. Regulative norms can thus affect economic bargaining in the international arena by preventing mutually advantageous exchanges that are nevertheless regarded as inappropriate.     

庞卓恒先生的历史比较研究理论和实践

庞卓恒先生是我国著名历史学家,也是我国历史比较研究领域的代表人物之一。自20世纪80年代以来,他在历史比较研究理论与实践两方面进行了深入的探索,发表了大量的著述。历史比较研究的历史观与方法论、中西封建社会比较研究的理论与实践和中西历史文化比较研究的理论与实践,是他在历史比较研究领域重点探讨的几个方面。他的论著在二十多年来我国历史比较研究的发展历程中产生了广泛的影响。     

Regulating Local Tax Abatement Policies

This article addresses several questions about property tax. abatements in the United States, all directed at why tax abatements should be regulated more closely, and one question about how this might be accomplished. First, are tax abatements “job increment financing” since they are exchanged for future jobs? Public decisionmakers assume that jobs mean tax revenues, but problems emerge when abatements are granted without knowledge of expected jobs, or if local government administrators and planners have no means of holding businesses accountable if their promises are not kept. Second, are local decisionmakers behaving imprudently when they abate multiyear taxes? Using abatements may not always be a particularly prudent way of using public resources. Third, can tax abatements undermine local democracy? Abatements weaken public involvement in city government when citizens have few opportunities to debate decisionmakers about tax exemptions, but they should have such a chance because abatements have costly, longlasting effects on current and future citizens. Fourth, do abatements create social costs? Tax abatements generate external effects for those who are not party to the politics of tax exemptions, but there are no easy answers about how to correct the externalities. Finally, what are the options for stopping tax abatements? These include federal prohibition, cooperative agreements, federal fiscal incentives, the courts, tougher negotiating tactics, and more stringent contractual provisions by urban planners and administrators.     

论中世纪西欧封建主义的政治结构

西欧封建主义的政治结构随着中世纪中期封建主领地的世袭化进程而确立起来。其主要特征是封建权利对公共权利的最大限度的排斥,领主和附庸间的私人契约取代了国家的公共法律,公共权利沦为私下义务。由于领主一附庸间纵向阶梯型网络的破毁,西欧封建国家的领土界限极为模糊,各国君主不仅对内无法实行统一的管理,对外也不能以主权的身份进行平等的交往。因此,在封建主义政治结构之下,中世纪西欧便不存在任何完整意义上的“国际关系”。     

从《冯燕传》看唐代侠义精神的异化与沦落

唐代小说《冯燕传》中的冯燕历来受到人士大夫的高度赞扬,认为他是古今少有的侠义之士。但其行为实已背离真正的侠义精神,并被封建伦理道德所改造,是唐代侠义精神异化和沦落的产物。本拟就此进行探讨和分析,以揭示中国侠义化精神的真谛和唐代侠义化精神的异化沦落的原因及影响。     

STATE REVENUE ELASTICITY AND EXPENDITURE GROWTH

Recent analyses and theories of public choice suggest faster public sector expansion in states with highly elastic revenue structures. This paper estimates the contribution of elasticity of tax revenues to the growth of expenditures in the 50 American states since 1960, based on elasticity measures for state revenue sources compiled by the Advisory Commission on Intergovernmental Relations, an index of state tax structural change, and controls for federal aid to states, population increase, and per capita growth in real income. Results for 1960-1970 show a small positive relationship between revenue elasticity and expenditure growth, but this becomes weak and negative for 1970-1976. Spending has increased most in states with the least elastic revenue sources; these states have made considerable changes in tax laws, while states with elastic revenue sources have been more likely to cut taxes than to increase spending. Federal aid, rather than tax elasticity, is the best predictor of state expenditure growth, while legislative changes in tax structure have enabled states to keep pace with rising demand for revenue due to growth in population and real income.     

从土官到缙绅:高其倬在云南的和平改土归流

改土归流是土司制度发展到一定阶段后中央王朝采取的必然措施 ,但清雍正朝以前 ,被改流的多是对抗中央王朝或已造成割据威胁的土司 ,改流浪潮始终未波及那些认同和支持中央王朝统治、汉文化程度较高的土司。随着封建中央集权统治的发展及土司制的没落 ,对这些土司的改流成为必然。雍正初年的云贵总督高其倬抓住时机 ,采取适当措施 ,用和平的方式完成对云南汉化土司改流的历史重任 ,并将其妥善安置 ,使之转变成为封建地主阶级中的一员 ,促成了边疆民族土官到封建缙绅的历史转变 ,具有深远的历史意义。     

Defending harmful tax practices: mining companies’ responses to the Australian Senate Inquiry into tax avoidance

This article examines the Australian Senate’s 2015–2017 inquiry into corporate tax avoidance to illuminate the tax strategies used by the multinational corporations (MNCs) most targeted by tax justice campaigners, versus those of particular relevance in an Australian context: mining companies. Using documentary analysis, we examine how these companies discursively defended their tax avoidance strategies. Despite differences in the context in which the issue of tax minimisation has risen to prominence, we show that in Australia, MNCs’ legitimacy in paying lower levels of tax has been challenged in a similar manner to that of MNCs in other industry sectors that were held responsible for post-global financial crisis austerity measures in states like the US and UK. This suggests that history and context matter not in and of themselves, but for the impact they have on the discursive power of the actors involved, depending on the visibility and salience of the issue associated with them.     

从唐日外交态势看天宝争长之可能性

唐代正值中国封建社会发展的鼎盛时期,也是日本向封建社会迈进一步加强的日本,为了不使自己在当时以中国为中心的东亚国际秩序中的地位低于新罗,就与其位次孰高孰低的问题向唐提出了异议.这个事件既反映出了唐、日、新三国之间微妙的外交关系,也反映出了日本的民族性.     

古罗马"赋税名目"考略

关于罗马赋税,拉丁税目较为清楚,现代学的英解释多有歧义,译为中更不确切。罗马“赋税名目”是否繁多,这涉及到税种分类知识,现代学恰恰把问题搞复杂了。事实上,古罗马的固定税与临时税、常规征收与附加税、主要税项与次要税项之间比较容易区分。运用现代税收学的方法研究古罗马的税种分类,应使其更明晰,而不应使其更含糊．     

Tax Havens and Global Capitalism: Vanuatu and the Australian Connection

The growth of tax haven activities has been a feature of recent global capitalist development, yet geographical analysis of these activities has been limited. Vanuatu has become the South Pacific's major tax haven, expanding through its ability to capture (mainly) Australian and Asian investment in the 1970s and 1980s. Tax haven activities in Vanuatu have increasingly contributed to local employment and income generation, despite the growth of competition from newer tax havens in the region. Vanuatu is not used by major Australian public companies to the extent that either Hong Kong or the Caribbean tax havens are used, and it is suggested that activities from Asia are increasingly dominating Vanuatu's finance centre. Recent Australian taxation legislation may reduce Australia's role in the Vanuatu tax haven further, although it is apparent that there are limitations to the legislation's effectiveness in stopping tax haven activities.