罗马人的税赋——从起源到戴克里先登基

Taxes Placed on Romans:From the Beginning to Diocletianus’Ascending to the Throne

本文力图开拓罗马公法之一的罗马税法新领域,分析了罗马人承受的公共负担的类型,他们承担的直接税和间接税,以及罗马法中国税和地税的划分,得出罗马人的税负不重的结论。进而探讨罗马国库收入的税外来源,最后质疑了罗马人"螺丝钉论"。

The present endeavor is to observe Roman tax law, a new branch of Roman public law, and analyze the public burdens born by the Romans, the direct and indirect taxes levied and the division in Roman law of national revenue and local taxation, whereby a conclusion is reached that the tax burden of Romans seems not heavy. Further, the extra-taxation revenue of the Roman government is discussed and the doctrine that holds Romans as a screw of a machine is challenged.