清代前期土地税票的发现及初步研究

1991年底作者在扬州发现了清代前期康、乾、嘉三朝安徽休宁县的土地税票13张,这些票据从名称上看有七种之多,但基本上只有《收税票》和《佥业票》两类,前者是土地产权转移时同时转移纳税义务的凭证,后者是清丈土地时发给业主的产权凭证。这些都是县以下都图发给基层的官文书,过去往往不为收藏家所重视。不易见到,此次发现对于研究清代前期的土地法规、田赋制度是最直接的实物资料,具有一定的研究价值。

新发现的徽州契约文书初探

作者 1 999年初从安徽屯溪老街收集和购买到 70余件徽州契约文书 ,该文分别从 (一 )休宁县天启二年正堂税票、崇祯六年收税票和雍正六年推税票及其价值 ;(二 )休宁县顺治十一年归户票和雍正六年签业票及史料价值 ;(三 )南明弘光元年休宁县二十九都八图黄应魁土地买卖契约的史料价值 ;(四 )清乾隆十四年至光绪二十二年休宁县、歙县土地房屋典当契约及其价值 ;(五 )清末民初歙县的串票及其与江西串票的比较研究等五个方面 ,对这批文书进行了分类整理和初步分析 。

Monthly Seasonality in the Top 50 Australian Stocks

We studied monthly seasonality in the top 50 Australian stocks across different industry sectors. Unlike other Australian studies, we examined monthly seasonality using stock return data of individual companies for the period of January 1980 through to August 2010. We found that stock returns of over half of the 50 companies are significantly positive in April and December, and most companies have low stock returns in October. Seven companies have higher returns in April than in other months of the year, most of which are banking and financial services companies, while six companies have lower returns in February than in other months. Although Australia has a July-June taxation cycle, we found that only three stocks have a July anomaly. The findings are inconsistent with the tax-loss selling hypothesis and other studies on the Australian equity markets （e.g., Brown, Keim, Kleidon, ＆ Marsh, 1983; Brailsford ＆ Easton, 1991）. However, our findings are generally consistent with Bonin and Moses （1974） on individual stock seasonality

田宅交易中的契本考略

北宋出现的官印田宅契书并不是民间交易时双方签订的买卖契约格式文本,它主要用于过割税产、调整赋役关系,是后世契本的滥觞。元代及明代前期的契本承袭了宋代的官印田宅契书制度,在田宅交易活动中发挥了重要作用。明中期以后,契本因十年一造户册制度的实施,功能弱化而逐渐淡出交易活动,其内容被契尾所吸收,最终被契尾与割税票、收税票所取代。