明代中国的税负及其财政危机的均衡分析  

Equilibrium Analysis of the Tax Burden and Financial Crisis of China in Ming Dynasty

作　　者：贾甫[1] 

机构地区：[1]中国人民大学,北京100872

出　　处：《电子科技大学学报（社科版）》2011年第4期86-89,共4页Journal of University of Electronic Science and Technology of China(Social Sciences Edition)

摘　　要：明代中国的管制税率很低,且长时期固定不变,结果导致了各级政府的财政赤字。税收的均衡分析表明,差役征收作为各级政府财政赤字的补救措施,不但没有缓和政府的财政危机,反而由于其"挤出效应"更加恶化了这种危机。鉴于此,明王朝只有把政府管制税率提高至税收供求双方决定的均衡税率之上,同时取缔各类差役征收,这样才能减轻纳税人的税负,扩大税源,增加政府税收,从而解决各级政府的财政危机。China had a low and rigid control tax rate in Ming Dynasty,which led to the government＇s deficit.The analysis on tax equilibrium shows that as one of the government＇s countermeasures,the levy by guards deteriorates the crisis.Therefore,Ming Dynasty government increased tax revenue and reduced tax burden on taxpayers through increasing the low tax rate and abolishing tax collection,thus increasing the fiscal and alleviating the government＇s financial crisis.

关 键 词：明王朝 管制税率 拉弗曲线 黄仁宇 

分 类 号：F810.422[经济管理—财政学]