英国公共卫生改革背景下窗户税的废除

The Repeal of Window Tax Under Public Health Reform in England

窗户税是1 7世纪英国政府临时开征的一项税收,后作为一项固定的直接税长期存在,最终于1 851年被废除。窗户税之所以被废除,与公共卫生改革运动不无关系。正是在卫生改革的推动下,窗户税问题才受到广泛的关注,议会也因此围绕窗户税的存废问题展开激烈的讨论。窗户税的废除是英国卫生改革的需要,而这一时期政府的社会政策、卫生改革者的观念和民众健康意识的增强,均是将窗户税问题带入卫生改革领域的重要因素。从公共卫生史视角探究该问题,有助于揭示19世纪英国税制变迁与社会变革、政府社会政策间的关系。

At the end of 17th century, English government began to levy the window tax to solve the financial problem. Then, it had been existed for a long time and caused many troubles for common people＇s life. Until the public health movement was coming in 1840s,,more and more people started to concern the problem and there were some parliamentary debates about it. During this period, due to the social policy of government,the ideas of reformers and the health awareness, the window tax was repealed eventually.