犁頭稅

犁頭稅（英語：Carucage 发音为/ˈkærəkɨdʒ/ ^[1]，中世紀拉丁語：carrūcāgium 源於 carrūca「輪式犁」^[2]）是英國中世紀的土地稅，1194年由英王理查一世創立，以納稅人私有土地的大小計算所課的稅率。原本的丹麥金稅制由於免稅項目增加，使得推行日益困難，於是1162年最後一次徵收丹麥金後，便改以實施犁頭稅制。然而，歷史上僅徵收了六次犁頭稅：1194年和1198年於理查一世統治期間；1200年，由理查一世的弟弟、同時也是繼位者的英王約翰執行；以及1217年、1220年和1224年的亨利三世（約翰之子）。此後稅收便改為依據私人財產及收入徵收。

註釋

參考資料

腳註

^ Oxford English Dictionary (1989), 2nd ed., Oxford University Press, ISBN 978-0198611868, s.v. "carucage."
^ Mantello, Frank Anthony Carl; Rigg, A. G. Medieval Latin: An Introduction and Bibliographical Guide. CUA Press. 1996: 220 [2022-04-12]. ISBN 978-0-8132-0842-8. （原始内容存档于2022-04-12）（英语）.

參考書目

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Campbell, James. Observations on English Government from the Tenth to the Twelfth Century (fee required). Transactions of the Royal Historical Society, Fifth Series. 1975, 25: 39–54 [2010-09-30]. （原始内容存档于2019-12-06）.
Coredon, Christopher. A Dictionary of Medieval Terms and Phrases Reprint. Woodbridge: D. S. Brewer. 2007. ISBN 9781843841388.
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Saul, Nigel. Government. A Companion to Medieval England 1066–1485. Stroud: Tempus. 2000: 115–118. ISBN 0-7524-2969-8.
Saul, Nigel. Justice. A Companion to Medieval England 1066–1485. Stroud: Tempus. 2000: 151–154. ISBN 0-7524-2969-8.
Warren, W. L. The Governance of Norman and Angevin England 1086–1272. The Governance of England. London: Edward Arnold. 1987. ISBN 0-7131-6378-X.
Warren, W. L. King John. Berkeley: University of California Press. 1978. ISBN 0-520-03643-3.

[1] Oxford English Dictionary (1989), 2nd ed., Oxford University Press, ISBN 978-0198611868, s.v. "carucage."

[2] Mantello, Frank Anthony Carl; Rigg, A. G. Medieval Latin: An Introduction and Bibliographical Guide. CUA Press. 1996: 220 [2022-04-12]. ISBN 978-0-8132-0842-8. （原始内容存档于2022-04-12）（英语）.

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