民国时期地价税思想研究——中国传统经济思想现代化变迁的一个微观视角

近代中国经济社会的转型给传统经济思想带来了极大的挑战,中国经济思想开始了现代化的历程.自孙中山提出地价税思想后,地价税成为20世纪上半期解决土地问题的重要制度选择.民国时期地价税研究不断深入,构建起了比较完整的地价税理论体系,最终不仅彻底不同于传统田赋思想,更是超越了孙中山的地价税构想,一定程度上实现了土地税经济思想的现代化.以此为案例,文章进一步讨论了中国经济思想现代化变迁问题.

The Thoughts of Land Value Tax in Modern China——A Micro-perspective Analysis of the Modernization of Chinese Economic Thoughts

In modern China,the traditional economic thoughts faced the challenges of industrialization and urbanization,and began to modernize.After land value tax was proposed by Sun Yat-sen,it became an important option to resolve the land issue in the first half of the 20th century.During 1911 to 1949,scholars built a relatively complete systematic theory of land value tax,which was not only completely different from the traditional land tax thought,but was also beyond Sun Yat-sen’s plan,and to some extent it achieved the modernization of the land tax of economic thought.This paper studies the evolution of the thoughts of land value tax,and takes it as a case to further discuss the modernization of Chinese economic thoughts.