汉代地方税研究:回顾与展望

Review and Outlook of Research on Local Tax in Han Dynasty

汉代成立之初,迫于形势需要,实现郡国并行制度,诸侯国有权自行征收税赋,这一制度对稳定汉初统治、发展经济有一定意义。但实施一段时期后,地方自行征税对中央统治造成了威胁,中央又限制地方的征税权,但地方税始终都是存在的。近百年来的汉代地方税研究经历了特征各异的三个阶段。虽然汉代地方税研究取得不少成果,但还需要研究者继续运用现代经济学、财政学理论进行分析与思考,不断增强量化实证分析,开拓研究视野,充实研究方法,以推动研究深入开展,提高研究成果的学术价值与实践意义。

When Han Dynasty was just founded,vassal states and the counties coexisted because of the requirement of the situation.Vassal states could levy tax,which was beneficial to the stability of the sovereignty of early Han Dynasty and the development of economy.After some time,the coexistence threatened the sovereignty of the central government,so the central government limited the levy right of local government.But the local tax existed all the time.In recent centuries,the research on local tax in Han Dynasty has experienced three stages with different characteristics.The research has already achieved a lot.Researchers should continue to analyze and think over by applying modern economics and public finance theories,enhance quantitative empirical analysis,widen research vision,and enrich research methods,so as to further the research and add the academic and practical value.