In Southern Song Dynasty, the taxation system of Tan Ding Ru Mu or poll-and-land-tax-in-one came into being as a result of two factors. On the one hand, with the demographic factor increasingly decaying in the old tax law, Shen Ding Qian or capitation was gradually merged into the land tax and finally were exempted in most regions; liyi or service was gradually enforced according to property instead of capitation; the practice of mianfuqian or substitute fees for labor duty came to an end with its popularity. On the other hand, some institutional innovations in the new service law for ir-rigation works, e. g. Ji Tian Chu Ding (service time by amount of land) and Lv Mu Na Qian (taxation by amount of land), strengthened the land factor in the levy of taxes and service. In terms of the dy-namics of the institutional changes, it was the Kaldor-Hicks efficiency that promoted the poll-and-land-tax-in-one reform.%南宋的摊丁入亩主要体现在两个方面:一方面,在旧税法中丁口因素不断衰退,"身丁钱"逐步向田亩税归并,并最终在大部分地区得以蠲免,力役征调依据逐步从丁口向资产转化,"免夫钱"随着自身推广而走向消亡;另一方面,不少地方的水利新役法通过"计田出丁"和"履亩纳钱"等制度创新,使得赋役征取中的田亩因素逐步增强.从制度变迁动力角度看,南宋摊丁入亩变革得益于"卡尔多-希克斯效率"的推动.
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