摘要
现代意义上税收的本质是公共产品的价格。如果一个国家的税负比较重,那么由政府提供的公共福利就应较多。因此,税负过重并不会导致国民生活困难从而引发社会危机。中国皇权社会的赋税不具备公共产品价格的性质,其本质是暴力潜能租金,农民私人产权位于国家税收权利之后。政府税收的增加使土地和劳动力等生产要素收益下降,并导致土地资产的价格下降,最终突破农民的生存底线,导致社会全面崩溃,引发中国皇权专制社会治乱循环。
The nature of the tax is the price of public goods in a modern sense.If a country＇s tax burden is relatively heavy,so the public goods like public benefits provided by the government is bound to be more.Therefore,heavy tax burden does not lead to difficulties in national life,contributing to social crisis.This paper argues that the imperial society in China does not have the tax price of public goods nature,its essence is violent potential rent.Therefore,farmers＇ private property located right after the national tax.An increase in government revenue is bound to lead to a decline in income of such production factors as farmers＇ land and labor,and cause lower prices of land assets,the ultimate bottom line of breaking the presence of farmers,resulting in total collapse of society,causing social disorder in China＇s autocracy cycle.
出处
《新疆财经大学学报》
2010年第4期56-60,共5页
Journal of Xinjiang University of Finance & Economics
关键词
中国皇权专制社会
暴力潜能租金
治乱循环
赋税
the imperial society in China
violent potential rent
social disorder cycle
taxes burden
作者简介
作者简介：杜树章（1970-），男，经济学博士，新疆财经大学公共经济与管理学院讲师，研究方向为税收理论与政策。
