| 斯巴达的税收制度 |
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| 引用本文： | 祝宏俊.斯巴达的税收制度[J].西南师范大学学报(人文社会科学版),2008,34(3):182-187. |
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| 作者姓名： | 祝宏俊 |
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| 作者单位： | 南京师范大学社会发展学院历史系,江苏南京 210097 |
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| 摘 要： | 尽管现在我们所掌握的有关斯巴达税收的材料非常有限，但我们依然可以据此对斯巴达税收有一个大概的认识。古代斯巴达的税收分为份地税、公餐税两种形式，融分成制、定额制于一体。斯巴达税收制度稳定了斯巴达公民以及黑劳士阶层，为斯巴达的稳定和强盛提供了制度保障。
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| 关 键 词： | 斯巴达 税收 民生 |
| 文章编号： | 1673-9841(2008)03-0182-06 |
| 修稿时间： | 2007年12月10 |
Spartan Taxing System |
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| ZHU Hong-jun.Spartan Taxing System[J].Journal of Southwest China Normal University(Philosophy & Social Sciences Edition),2008,34(3):182-187. |
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| Authors: | ZHU Hong-jun |
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| Institution: | ZHU Hong-jun (School of Social Development, Nanjing Normal University, Nanjing 210097, China) |
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| Abstract: | Although there are little materials available, we can still form a general idea about the Spartan tax system. In ancient Sparta, tax was gathered in two forms, lot rent and mess due, with fixed rent and sharecropping rent merging into a whole. The Spartan tax system was relatively justifiable in comforting the citizens and the helots by narrowing the income gap, which provided systematic guarantee for the stability and prosperity of Sparta. |
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| Keywords: | Sparta tax people＇ s livelihood |
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