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黄宗羲定律的发现

2017-08-12 09:22:28   中国青年网

郑千山

历史上的税费改革不止一次,但每次税费改革后,由于当时社会政治环境的局限性,农民负担在下降一段时间后又涨到一个比改革前更高的水平。这种历史现象被明末清初的一位著名学者发现并称作“积累莫返之害”,这位学者就是著名经学家、史学家、思想家、地理学家、天文历算学家兼教育家的黄宗羲,“积累莫返之害”也被后世学者命名为“黄宗羲定律”。 黄宗羲为什么会对税费问题研究得如此深入呢?这与他的成长经历有关。

黄宗羲(1610年-1695年),字太冲,号南雷,人称梨洲先生,浙江余姚人。代表著作有《宋元学案》《明儒学案》《明夷待访录》《南雷文定》等。父亲黄尊素是一位深怀忧国忧民之心主张改革朝政的“东林党”刚直人士。

明天启三年(1623年),在家乡刚刚通过考试补为浙江仁和县(今属杭州市)博士弟子员的黄宗羲,随奉调入京升任山东监察御史的父亲入京读书。 受家庭影响,黄宗羲自小就重气节,轻生死,严操守,辨是非,嫉恶如仇。当时明朝的政治极端混乱,朝廷实权掌握在以大宦官魏忠贤为首的一伙“阉党”佞臣手中。他们结党营私,为所欲为,穷奢极欲地攫取社会财富,反对政治改革和改良,疯狂迫害正直官员。

天启五年(1625年)初,魏忠贤大兴冤狱,逮捕东林党领袖人物杨涟、左光斗等六人,次年二月,又逮捕了周起元、高攀龙、黄尊素、周顺昌、缪昌期、李应昇、周宗建等七名人士,他指使其爪牙,用极其残暴的手段将他们一一害死在诏狱。43岁的黄尊素被害于天启六年六月一日,当时黄宗羲才16岁。 黄尊素被害的凶讯传到黄家,全家人无比悲愤。黄宗羲祖父黄曰中激励孙儿为父报仇,写了“尔忘勾践杀尔父乎?”八个大字贴在墙上,母亲姚氏则对他说:“你要明白我的心愿,就不要忘了爷爷贴在墙上的话!”黄宗羲痛哭受教,决心效法春秋时代越王勾践的故事,卧薪尝胆最终向阉党报仇。

天启七年,朱由检即位,即崇祯皇帝。崇祯元年(1628年)正月,黄宗羲赴京为父诉冤。当他到达北京时,崇祯帝已经镇压了“客魏”集团,平反了天启朝冤案,但阉党孽种尚存,黄宗羲与其它死难官员家属一道,追诉诛杀祸国殃民的许显纯、崔应元、曹钦程、李实等魏党诸凶。审判结束后,黄宗羲与死难诸家子弟在诏狱中门共祭忠魂……

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