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Daoism, Astrobiology, and the Economy of Cosmic Power

G12, May Hall or via Zoom

Table of Contents In-person registration  (limited places) Join via Zoom Zoom ID: 692 288 2342 Passcode: 654321 Abstract In this talk, Professor Miller interprets medieval Daoism as the mediation of […]

Doctoral Research Webinar | 明代田賦數據的結構與性質——以「加耗」為中心 The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges

Via Zoom

Table of Contents   Description 明代田賦數據的結構與性質——以「加耗」為中心 明代田賦數據普遍存在結構性缺失,這在「加耗」這一問題上得以集中體現。 加耗的遺漏,導致明代田賦數據難以反映真實稅制全貌。 這些不完整數據的背後,其實是中央與地方財政會計視角的根本差異,中央政府只關注入庫淨額的「歲入」,而地方政府需負擔包括加耗在內的全部「稅負」。 廈門大學歷史與文化遺產學院博士研究生龐毅通過計算加耗率,更清晰地闡述明代田賦數據的結構與性質,以及恢復地方政府的實際稅額。 The Structure and Nature of Land Tax Data in Ming China: The Case of Surcharges (Jiahao) Ming land tax data […]