中国历史上几次著名的田赋改革最终都没有跳出黄宗羲定律的陷阱,农税免征能贯彻到底吗?在威权政治下无限政府的运作框架内,任何税赋改革都是治标不治本,庞大的官僚机构最终会在财政危机的压力下伸出摊派之手,因此破解黄宗羲定律的法门是实现无限政府、管制政府向有限政府、服务政府转型。 In the history of China, several famous land tax reforms eventually failed to jump out of the trap of Huang Zongxi’s law and could the tax exemption be implemented? In the framework of the operation of an infinite government under authoritarian politics, any tax reform is a palliative and a huge Bureaucrats will eventually reach the point of apportionment under the pressure of the financial crisis. Therefore, the solution to the law of Huang Zongxi is to realize an unlimited government and regulate the government’s transition to a limited government and serving the government.