简论鱼鳞图册

被引:18
作者
赵冈
机构
[1] 美国威斯康辛大学经济系
关键词
鱼鳞图册; 税亩; 登记制度; 砧基簿; 鱼鳞册; 纳税单位; 万历年间; 归户册; 民田; 土地清丈; 不等边四边形; 折算率;
D O I
暂无
中图分类号
F812.9 [财政史];
学科分类号
060207 ;
摘要
This paper traces the development of the so-called mou conversion and its oper ational details. It points out that the impact of mou conversion on the reported land average depend on the structure of conversion rates and the distribution o f good lands and poor lands in the jurisdiction. Except in some peripheral distr icts where specially favorable conversion rates had been set in order to encoura ge reclamation activities, the mou conversion in most inland districts tended to overstate, rather than understate, land averages simply because there existed m ore good lands than poor lands.
引用
收藏
页码:35 / 44
页数:10
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