英国社会由封建主义向资本主义的转型也表现在其国家税收的变化上。通过对比在中世纪晚期与近代早期几个世纪间的英国税收,我们可以发现:英国的税收规模不断增大;关税等商业税代替农业税成为主要税种;乡绅与市民阶层成为纳税的主体并逐渐参与到国家政治中来;行政在财政支出中所占的比重日益加大。而英国税收在这一段时间中发生如此变化的原因,就在于其社会产业结构与阶级结构正在逐步地迈入资本主义。The transition of British society from feudalism to capitalism was also manifested in the changes of its national taxation. By comparing British taxation in the late Middle Ages and the early modern centuries, we can find that: the scale of British taxation increased continuously;commercial taxes, such as tariffs, replaced agricultural taxes as the main taxes;the squire and the citizen class became the main taxpayers and gradually took part in the politics of the country;and the administration accounted for an increasing proportion of the financial expenditures. The reason for such changes in British taxation over the period of time was that its social and industrial structure and class structure were gradually moving into capitalism.
韦伯在对新教伦理与资本主义关系的分析中,流露出对现代社会发展前景的担忧。韦伯认为,宗教理性对盈利欲的束缚与自制,同时也是一个伦理对经济的规定,如果失去了这一伦理原则,就会激化社会的内部矛盾。宗教理性对贪欲的束缚与自制,同时也是一个伦理对经济的规定,如果失去了这一伦理原则,就会激化社会的内部矛盾。在他看来,资本主义的发展已经脱离了宗教理性对盈利欲的束缚与自制,继而导致了现代社会的分裂与人的异化。对这一社会问题的解决,可分为两条基本思路:一是韦伯、托尼等人的集体主义方案,二是彼得·辛格、温特等人的个人主义方案。本文以前者为基本立场,从分析资本主义精神的概念出发,论述新教理性在资本主义发展的作用,以及这一危机的可能原因和解决出路。In his analysis of the relationship between the Protestant ethic and capitalism, Weber reveals his concern for the future of modern society. Weber argued that religious rationality’s restraint and self-control over the desire for profit was also an ethical restriction for the economy. The loss of this ethical principle would exacerbate internal social tensions. In his view, the development of capitalism had already detached from the restraint and self-control of religious rationality over the desire for profit, which subsequently led to the fragmentation of modern society and the alienation of individuals. The resolution of this social issue can be divided into two basic approaches: one is the collectivist approach advocated by Weber and Tonny, and the other is the individualist approach proposed by Peter Singer and Winter. This article takes the former as its basic stance, starting from an analysis of the concept of the spirit of capitalism, discussing the role of Protestant rationality in the development of capitalism, as well as the possible causes of this crisis and the way out for its solution.
