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    Title: 皇帝節儉利民乎?節儉與唐代後半期的財政構造
    Does Emperor`s Frugality Benefit to the Common People? A Dimension of Financial History on Tang Dynasty
    Authors: 吳承翰
    Wu, Cheng-Han
    Contributors: 政大史粹
    Keywords: 唐代;兩稅法;定額制;節儉;節用;奢侈
    Tang Dynasty;Liang-Shui-Fa;Quota system;Frugality;Saving;Extravagance
    Date: 2013-06
    Issue Date: 2019-09-10 10:12:43 (UTC+8)
    Abstract: 本文的出發點如同標題所示:皇帝節儉是否對百姓有利?起因是注意到中唐士人為挽救時弊,提出節用主張,認為節用可以減輕農民負擔。筆者以為,在兩稅法定額制下,即便中央節省用度,也不能改變地方的兩稅定額,則如何可能因節儉而減輕農民負擔?在此疑問下,本文先整理了唐代兩稅法定額制的研究狀況,其次考察皇帝的節儉,皇帝節儉和利民之間的關係,並初步提及士人的節用論。本文認為,皇帝的節儉針對的是各種奢侈行為,雖然具有現實的政治作用,但在唐代後半期的財政構造下,與利民之間似無直接關係。
    Relation: 政大史粹, 24, 1-24
    Data Type: article
    Appears in Collections:[Collectanea of History NCCU] Journal Articles

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