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The Medieval English Basic Theory of Taxation in the Perspective of Private Ownership
Author(s): 
Pages: 63-68
Year: Issue:  4
Journal: JOURNAL OF EAST CHINA NORMAL UNIVERSITY(PHILOSOPHY AND SOCIAL SCIENCES)

Keyword:  英国中世纪赋税基本理论低度私有赋税项目;
Abstract: 英国中古早期历史发展所形成的私有制基础和封建土地所有制的现实条件导致了"低度私有"的所有制形态.而"低度私有"又必然造成赋税基本理论少征直至杜绝土地税征收的重要特征.在"低度私有"的形态下,土地所有权因多层分割而变得模糊不清,从而使土地税的征收难以实施;相反,国民对动产以及人们习惯区分于动产的工商之入的所有却清晰且牢固,不存在土地关系中的分层与阻隔,所以征收是可能的,而赋税理论依据经济、社会条件的变化将它们设定为不同历史阶段赋税征收的主要项目也就顺理成章了.
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