18世纪个人所得税的诞生及其宪制背景  

The Birth of the Personal Income Tax and Its Constitutional Background in 18th Century Britain

作　　者：毕竞悦[1,2] 

机构地区：[1]北京航空航天大学法学院 [2]华中科技大学法学院普通法研究所

出　　处：《中国政法大学学报》2010年第5期54-60,共7页Journal Of CUPL

摘　　要：现代的个人所得税产生于光荣革命后英国的宪制背景之中。议会制度的发展解决了所得税的合法性问题,行政管理体制的革新为所得税的征收提供了一套高效的官僚机制。宪制不仅是限制国家权力,也会增强国家的汲取能力,个人所得税的出现增强了英国的财政能力,帮助英国在对法战争中获得胜利。The modern income tax was born in the constitutional context of Britain after the Glorious Revolution.The development of the parliamentary system instituted the legitimacy of the income tax.While the innovation of administrative system provided an efficient bureaucracy mechanism for the income tax.Constitutionalism not only restricts on state power,but also enhances the state's extractive capacity.The emergence of personal income tax increased the financial capacity of Britain and helped Britain win the war against France.

关 键 词：个人所得税 混合均衡宪制 18世纪的英国 

分 类 号：D921[政治法律—宪法学与行政法学]