摘要
"黄宗羲定律"是秦晖教授对黄宗羲论古代并税式改革的总结,但该定律是否能够真正成立或者在多大意义上成立,已经引起学术界的广泛重视与争论。本文运用中国财政史、西方经济学和税收学的比较研究方法对该命题进行探讨,并对相关研究提出商榷。
Professor Qin Hui Summarized "Huan Zongxi's law".But whether can establish or establishes in the big significance,it has caused taking and argument in the academic circle.The paper carries on the discussion to the proposition utilizing the chinese finance history and comparison research teching we of Western economic and tax revenue Finally,it proposes the discussion to the related research.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2011年第6期12-17,共6页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
黄宗羲定律
并税式改革
最优税
Huang Zongxi's law
tax merge reform
optimal tax