英国中古poll tax辨析  

The Justification and Analysis on Poll Tax in Medieval England

作　　者：顾銮斋[1] 李玲[1] GU Luanzhai;LI Ling

机构地区：[1]山东大学历史文化学院,济南250100

出　　处：《经济社会史评论》2023年第1期4-15,126,共13页Economic and Social History Review

基　　金：国家社科基金重大项目“多卷本英国赋税通史”(18ZDA212)的阶段性成果。

摘　　要：英国中古时期的poll tax是面向全国民众征收的一个具有普遍性特征的税项,国内出版物通常将之与古代中国的“人头税”对译,而忽略了两者之间的差别,为避免引起误解,本文将之音译为普尔税。关于普尔税的征收,学术界大多结合瓦特·泰勒起义进行评价,基本持否定观点,但具体考察征收过程可见,其征收不仅合理、合法,而且具有一定的先进性。Poll tax was a tax with universal characteristics levied on the whole country. Domestic publications usually translated it into rentoushui in ancient China, neglecting the differences between them. In order to avoid misunderstanding, poll tax will be transliterated into puershui in Chinese in this article. With regard to the collection of poll tax in medieval England, the academia mostly evaluated it in combination with Wat Tyler ’s Rebellion(1381), and basically held a negative viewpoint. However, the specific investigation of the collection process shows that its collection was not only reasonable and lawful, but also had a certain degree of progressiveness.

关 键 词：人头税 普尔税 累进 瓦特·泰勒起义 

分 类 号：F815.61[经济管理—财政学]