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作为避税手段的一田二主制 被引量:1

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摘要 中国历史上的一田二主制是一种独特的土地所有权分割方式,这种所有权的分割引起了中外历史学家的关注。数十年来,在历史学界,对于一田二主制的起源和演变众说纷纭(杨国桢,1988;赵冈,2005;Pomeranz,2008)。
作者 杨荷
出处 《经济资料译丛》 2013年第4期76-80,共5页
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