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作 者:曾江 周建波[2] Zeng Jiang;Zhou Jianbo(Business School,China University of Political Science and Law;School of Economics,Peking University)
机构地区:[1]中国政法大学商学院企业史研究所,北京100088 [2]北京大学经济学院,北京100871
出 处:《社会科学研究》2024年第5期11-22,211,共13页Social Science Research
基 金:国家社会科学基金一般项目“财政-金融结合视角的近代中国金融业态演进研究”(22BJL007);国家社会科学基金重大项目“东亚同文书院经济调查资料的整理与研究”(20&ZD066)。
摘 要:初次分配、再分配和第三次分配的背后是市场、政府、社会三种资源配置机制发挥作用,分别以市场定价的要素回报、政府财税政策和民间慈善活动形式决定或影响收入分配。对于这三个方面,中国古代在分配制度建构中作了一定探索。首先,政府试图通过田制改革、直接经营资源性行业以及对田地租金、资本利息进行限制来调整要素回报。其次,在田赋改革和商税征收中,政府多次尝试改变收税方式,缓解贫民负担。再次,在荒政和公共福利领域,古代政府建立了较完备的流程、制度,并设立了分门别类的官营机构。最后,在中古佛教慈善与近世儒释道三教合一文化推动下,民间慈善成为政府公共品供给的重要补充。这些做法可为今天构建三次分配协调配套的制度体系提供经验和启示。There are different mechanisms to allocate resources underlying the initial distribution,redistribution and the third distribution,namely market,government and society.These mechanisms influence income distribution through factor returns priced by market,government fiscal and tax policies,and civil charities respectively.Ancient China had explored a lot on these three aspects,which may inspire today's reform on income distribution.First,governments tried to regulate factor returns by reforming farmland systems,monopolizing resource industries,restricting land rents and capital interest.Secondly,in the reform of land tax and commercial tax collection,the government has repeatedly tried to change the way of tax collection to ease the burden on the poor.Third,in the field of famine relief and public welfare,governments established relatively complete systems and set up government-run agencies with different functions.Finally,under the promotion of the medieval Buddhist charity and the modern culture of Confucianism,Buddhism and Taoism,civil charity has become an important supplement to the government's supply of public goods.
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