国王财政自理原则与英国基本赋税理论——都铎王朝末期突破国王财政自理原则的实证考察

The Principle That "The King Shall Live of His Own" and the English Basic Theory of Taxation——A Quantitative Analysis of Tudor Kings' Not Breaking the Principle That "The King Shall Live of His Own"

国王财政自理原则是英国基本赋税理论的重要内容。尤其在中世纪晚期和近代早期,它是议会约束国王征税的重要依据。一些学者依据都铎王朝中后期税收方面出现的某些变化,提出此时国王已经突破国王财政自理原则限制的观点。本文则借助大量事实和数据,在定量地分析了这个时期议会税收入和战争支出的基础上,证明都铎国王仍然遵守着国王财政自理原则。

The principle that ＂The King Shall Live of His Own＂ was important in English theory of taxation . In the late medieval period and early modem period, among others, it served as a weapon to curb Kings＇ levying taxes. Some scholars, seeing certain changes in the tax system, hold that Tudor Kings broke such a tradition. This paper is intended to prove that Tudor Kings still conformed to the principle that ＂The King Shall Live of His Own＂ through quantitative analyses of the revenues from taxes granted by the Parliament and the war expenditure.