唐代税收制度的财富再分配效应研究

Research on Wealth Redistribution Effect of Tax System in the Tang Dynasty

一、问题的提出孔子曰:“有国有家者,不患寡而患不均。”[1]儒家所秉持的相对平均财富占有的思想成为中国古代的治国理念之一[2]。这一理念落实到制度构建层面,表现为土地制度(尤其是均田制)、救灾制度和赈恤制度等,此类制度体系竭力调节不同社会群体之间的财富占有水平。值得注意的是,作为经济实践中的一只“看得见的手”,税收制度在相当程度上影响不同社会群体之间的财富再分配格局。

As a redistribution tool,the tax system plays an important role in the process of adjusting the distribution of wealth.Unfortunately,the wealth redistribution effect of traditional Chinese tax system has not been paid sufficient attention to and discussed specially.This paper analyzes the linkage mechanism between the tax system evolution and wealth redistribution in the different periods of the Tang Dynasty by researching the taxation,tax rate and tax management.The author believes that the adjustment effect of the wealth redistribution in the tax system in the Tang Dynasty was very weak,and even reversed.Characteristics such as strong political and class in traditional times,lead to the emphasis on efficiency,taxation fairness and malpractice in tax management areas,which result in wide differences in the wealth dispatch,lifestyle and value belief between different social groups in the Tang Dynasty and outbreaks of social contradictions and conflicts among various classes.