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本期的“西方经济史话”继续摘译《金钱关系》中的精彩片段。作者论述了西方历史上直接税的两种形式——人头税和土地税,指出了这两种税收各自的利弊及其历史沿革,对于我们了解西方经济的发展大有裨益。
This issue of “Western Economic History” continues to translate the highlights of “Money Relations.” The author discusses the two forms of direct taxes in the history of the West - the head tax and the land tax - and points out the pros and cons of each of these two taxes and their historical evolution. It is of great help to our understanding of the development of the western economy.