政制转型与国家税收——1688-1815年的英国

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摘要 "不纳税则无代表",将纳税与公民权联系起来,是西方特别是英国政治的基石之一。从1688至1815年,英国的政治改革与税制改革是平行的,最终完善了宪政体制下的税收体制。

作者毕竞悦

机构地区北京航空航天大学法学院华中科技大学法学院普通法研究所

出处《学海》 CSSCI 北大核心 2010年第5期176-180,共5页 Academia Bimestris

关键词税收选举权英国近代

参考文献15

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学海

2010年第5期

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