复辟时期的英国财政与税收史研究评述

复辟时期是英国财政与税收史上的一个重要转型时代.长期以来,西方学界对复辟时期的财政与税收进行了深入探究.总体性、贯通性研究和专题性研究都成果斐然.研究主要集中在复辟王权财政状况、财政收入的税收和非税收构成、财政管理、复辟时期财政税收的性质和地位等方面.此外,还有一些学者从不同维度对复辟时期的财政税收展开研究,亦取得了不少研究成果.

A Summary of studies on the history of finance and taxation in the Restoration England

The Restoration is an important transformable age in the history of finance and taxation in England.The western academy had been researched into the history of finance and taxation of the Restoration for a very long time.And academic research production heavily poured out,both on all-round production and on special production.The western academy paid its attention mainly to financial status of the Restoration,to the structure of financial revenue,to the financial administration,to the character of the finance and tasation of the Restoration,etc.At the same time,many scholars do their research from many different angles,and yielded many production.