中古时代女性赋税负担蠡测

A Supposition on Women′s Contribution to Tax in Early Medieval China

女性地位研究是社会性别史研究中的重要课题。由于古代家庭生产劳动存在"男耕女织"的性别分工,尤其是中古时代,赋税主要是征收"租"、"调"和"庸",即征收粮食和纺织品,这就使得匡算男女劳动所得的市值有了可能。根据当时物价的资料,估算的结果是,一般而言,中古时代女性的赋税负担约为男性的3-4倍。整体考量历史时期女性的地位问题,并不单单是一个经济地位的问题,而从赋税负担入手,则为女性社会地位变迁的研究提供了一个新的视角和思路。

The studies for status of Women is an important issue in Gender History. In early medieval China, the government＇s taxes are mainly constituted of zu（租）,yong（庸） , diao（调）which means imposing on grain and textile. It is possible to calculate the market value on men and women by their labor income due to the existence of Gender Division on labor（ that is,男耕女织, man for the farming and woman for the textile）. According to information on prices at the time, the calculation conclusion is that the tax contribution on women is in generally about 3-4 times than on men. The status of women studied in historical period is not just a question of economic status. The researching from tax contribution provides a new perspective and ideas for studies of changes in the social status of women.