犁头税
犁头税（英语：Carucage 发音为/ˈkærəkɨdʒ/ [1]，中世纪拉丁语：carrūcāgium 源于 carrūca“轮式犁”[2]）是英国中世纪的土地税，1194年由英王理查一世创立，以纳税人私有土地的大小计算所课的税率。原本的丹麦金税制由于免税项目增加，使得推行日益困难，于是1162年最后一次征收丹麦金后，便改以实施犁头税制。然而，历史上仅征收了六次犁头税：1194年和1198年于理查一世统治期间；1200年，由理查一世的弟弟、同时也是继位者的英王约翰执行；以及1217年、1220年和1224年的亨利三世（约翰之子）。此后税收便改为依据私人财产及收入征收。
注释
[编辑]参考资料
[编辑]脚注
[编辑]- ^ Oxford English Dictionary (1989), 2nd ed., Oxford University Press, ISBN 978-0198611868, s.v. "carucage."
- ^ Mantello, Frank Anthony Carl; Rigg, A. G. Medieval Latin: An Introduction and Bibliographical Guide. CUA Press. 1996: 220 [2022-04-12]. ISBN 978-0-8132-0842-8. （原始内容存档于2022-04-12） （英语）.
参考书目
[编辑]- Barratt, Nick. The English Revenue of Richard I. The English Historical Review. June 2001, 116 (467): 635–656. doi:10.1093/ehr/116.467.635.
- Barratt, Nick. The Revenue of King John (fee required). The English Historical Review. September 1996, 111 (443): 835–855 [2010-09-30]. （原始内容存档于2019-12-06）.
- Bartlett, Robert C. England Under the Norman and Angevin Kings: 1075–1225. Oxford: Oxford Clarendon Press. 2000. ISBN 0-19-822741-8.
- Campbell, James. Observations on English Government from the Tenth to the Twelfth Century (fee required). Transactions of the Royal Historical Society, Fifth Series. 1975, 25: 39–54 [2010-09-30]. （原始内容存档于2019-12-06）.
- Coredon, Christopher. A Dictionary of Medieval Terms and Phrases Reprint. Woodbridge: D. S. Brewer. 2007. ISBN 9781843841388.
- Hanawalt, Barbara A. The Ties that Bound: Peasant Families in Medieval England. Oxford, UK: Oxford University Press. 1986. ISBN 0-19-503649-2.
- Harriss, G. L. King, Parliament, and Public Finance in Medieval England to 1369 1996 Sandpiper Books reprint. Oxford: Clarendon Press. 1975. ISBN 0-19-822435-4.
- Hudson, John. The Formation of the English Common Law: Law and Society in England from the Norman Conquest to Magna Carta. New York: Longman. 1996. ISBN 0-582-07027-9.
- Huscroft, Richard. Ruling England 1042–1217. London: Pearson/Longman. 2005. ISBN 0-582-84882-2.
- Knowles, David. The Monastic Order in England: A History of its Development from the Times of St. Dunstan to the Fourth Lateran Council, 940–1216 Second reprint. Cambridge, UK: Cambridge University Press. 1976. ISBN 0-521-05479-6.
- Lawrence, C. H. Medieval Monasticism: Forms of Religious Life in Western Europe in the Middle Ages Third. New York: Longman. 2001. ISBN 0-582-40427-4.
- Lyon, Bryce Dale. A Constitutional and Legal History of Medieval England Second. New York: Norton. 1980. ISBN 0-393-95132-4.
- Mantella, F. A. C; Rigg, A. G. Medieval Latin: An Introduction and Bibliographical Guide. Washington, D. C.: The Catholic University of America Press. 1996. ISBN 0-8132-0841-6.
- Mitchell, Sydney Knox. Taxation in Medieval England. Hamden, CT: Archon Books. 1971 [1951]. ISBN 0-208-00956-6.
- Richardson, H. G.; Sayles, G. O. The Governance of Mediaeval England. Edinburgh: Edinburgh University Press. 1963.
- Saul, Nigel. Government. A Companion to Medieval England 1066–1485. Stroud: Tempus. 2000: 115–118. ISBN 0-7524-2969-8.
- Saul, Nigel. Justice. A Companion to Medieval England 1066–1485. Stroud: Tempus. 2000: 151–154. ISBN 0-7524-2969-8.
- Warren, W. L. The Governance of Norman and Angevin England 1086–1272. The Governance of England. London: Edward Arnold. 1987. ISBN 0-7131-6378-X.
- Warren, W. L. King John. Berkeley: University of California Press. 1978. ISBN 0-520-03643-3.