摘要
逃户是在以农业为主导的中国传统社会,作为征税主体的政府和纳税个体之间追逐利润最大化过程中形成对立的结果,在某种意义上表现为政府和个体理性决策的冲突,而逃户数量的变动实际上是个体人户与政府各自理性博弈之下不断变化发展的结果。逃户问题始终存在,特别是在王朝政权分田到户、以户计税的唐代,是最为突出的社会问题之一。政府在逃户治理中的财政投入和制度变迁成本某种意义上可以看作是对政府资源配置权和财富支配权的一种消耗,这种饮鸩止渴的行为某种意义上是王朝衰落的内在经济动因。
Since traditional Chinese society takes agriculture as the leading factor, government and taxpayers will inevitably become a confrontation as subject and individual of taxation, thus the appearance of the fleeing households is inevitable. Overtax is no longer a reason to explain this issue since the study of the economic capacity of residents of tang dynasty came out. Therefore, the economic analysis from the perspective of the rational households ’ choice on whether to be the fleeing households or not can help us to discover the root cause of the fleeing households more easily. While the fiscal system reformation of government will increase tax sources while consume its dominance of social resources, and this strategy of drinking poison to quench thirst in a sense is the intrinsic economic causes of Tang government walking up to her fate of decline.
作者
石涛
郜明钰
SHI Tao;GAO Ming-yu(School of Economics and Management,Shanxi University,Taiyuan 030006)
出处
《中国农史》
CSSCI
北大核心
2019年第1期57-65,87,共10页
Agricultural History of China
关键词
理性选择
唐代逃户
国家治理
rational choice
the fleeing households of Tang Dynasty
national governance