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社会科学文献出版社2016年版。该书以1695年以后近一个世纪中法国王权在直接税方面的改革为切入点,深入剖析了旧制度的财政税收机器所依托的制度和心理机制,并据此评析王权税制改革的成败得失,指出新税收政策存在不可克服的内在矛盾,即带有平等化倾向的新税制与传统的、以差异和特权为根本的社会组织原则之间的冲突,这是导致改革难以贯彻到底的根本原因。另一方面,新税制引发了以法院贵族为首的特权群体
Social Sciences Literature Publishing House 2016 edition. The book starts with the reform of the direct taxation of the French monarchy in the nearly century after 1695, and thoroughly analyzes the institutional and psychological mechanisms relied upon by the fiscal and taxation machinery of the old system. Based on this analysis, the success or failure of the tax reform of the monarchy is pointed out There are insurmountable inherent contradictions in the new tax policy, that is, the conflict between the new tax system with the equal tendency and the traditional social organization principle with the difference and the privilege as the root cause, which is the root cause of the difficulty in implementing the reform. On the other hand, the new tax system triggered a privileged group led by court nobility