北美革命时期关于征税权的辩论——兼及柏克的政治思想

18世纪60年代起，英国对北美殖民地的征税政策在大西洋两岸引发了深刻的政治分歧，双．方围绕征税权问题引伸出有关主权、传统、宪法、平等、自由等各种理论的论争。北美殖民地提出的代表权、独立和主权的思想最为突出，最终主导了辩论的走向，成为美国独立和建国的前奏。对于征税和各种权利的关系，埃德蒙·柏克有着时人难以匹敌的洞察力和预见性。他从维护大英帝国利益的角度对政府的政策提出了中肯的批评和建议，给后世留下了宝贵的启示。

Argument on the Power of Taxation During American Revolution——On Burke’s Political Thought

Since 1760 s,British taxation policies on the North American colonies have led to profound political differences on both sides of the Atlantic.Many theoretical debates concerning sovereignty,traditions,constitution,equality and freedom etc.are derived from the argument on power of taxation.The most prominent idea is the one about representation power,independence power and sovereignty advocated by colonists,which eventually dominates the argument and becomes the prelude of the independence and the founding of US.Edmund Burke has unmatched insight and foresight into the relation between taxation and all kinds of powers.In order to safeguard the interests of the British Empire,Burke makes pertinent criticism and suggestions on the government’s policies,which gives us precious enlightenment.