摘要
本文从《张家山汉简》所出汉初法律条文着手,对汉初户赋和户刍的性质进行了细致分析,指出二者是一种特殊性质的户税,具有税率很轻的特点。由此,进一步探讨了汉代户税的演变过程,认为文景与武帝时期社会状况的变化是导致汉代户税不断加重又突然消失的重要原因。
Hufu tax was levied per household, whereas Huchu tax was levied on land holdings in Han Dynasty. This paper firstly analyzes Hufu tax and Huchu tax carefully, suggesting that they are two kinds of special residential tax, bearing a characteristic of low tax rate. The paper further discusses the evolution of residential tax in Han dynasty, considering the reason why residential tax disappeared suddenly after a tax increase could be attributed to social changes in the period of Emperor Wen, Jing and Wu.
出处
《江汉考古》
CSSCI
北大核心
2011年第4期111-116,共6页
Jianghan Archaeology
基金
国家社会科学基金项目(编号:11CZS007)
中国博士后科学基金资助项目(编号:20100481422、201104728)阶段性成果
关键词
张家山汉简
二年律令
汉初
户赋
户刍
户税
Zhangjiashan Han Strips
legal regulations issued in the 2nd year of Empress Lv
earlyHan dynasty
Hufu tax
Huchu tax, residential tax
作者简介
朱继平（1977-），女，湖南常德人，浙江大学人文学院博士后，研究方向为先秦秦汉历史地理和早期族群地理。
