摘要
本文通过对唐宋之际陶雅徽州重税原因进行考辨后认为 ,徽州重税并非是因为当时的刺史陶雅欲取宠节度使杨行密 ,或是迫于军事需要的加征所导致的 ,而是受到税制变迁和地理环境双重因素影响造成的。徽州重税真正沉重不在正税 ,而在杂税上。
Through investigating the causes of the Hui zhou heavy taxes between the Tang Dynasty and the Song Dynasty, the author thinks that the Huizhou heavy tax es was due to the change of tax regulations and geographic environment, and was n ot levied by Taoya because of bribing Jiedushi Yangxingmi or military supplies. The Huizhou heavy taxes have been ascribed to no regular taxes but sundry fees.
出处
《求是学刊》
CSSCI
北大核心
2003年第3期111-115,共5页
Seeking Truth
关键词
唐宋之际
徽州
重税
税制变迁
地理环境
between the Tang Dynasty and the Song Dynast y
Huizhou
Heavy ta xes
changes of tax regulations
geographic environment
