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14 28 *U A11 fi Vol. XXVII,No.1.2 9) M.H.Lessnoif, The Structure of Social Science, London, pp.103 f. 0fth, (B.S.Turner), 'Islam, Capitalism and the Weber Theses', in British Journal of Sociology, Vol.25, 1974 Affi 10) J.Torrance, `Max Weber, Methods and the Man', in Archives Europeennes DesociologieWT A.E.S.), Vol.15(1974), pp ) W.S.Reid, Skipper from Leith : The History of Robert Bartons of Over Barnton, Philadephia, 12) Marshall, op.cit., p ) Weber, op.cit., pp.48-50, ) Ibid., pp ) Ibid., pp.155 ff. 16) F.Raphael, F.J.Fisher, 1962.p.9. `Max Weber et le j `The Sixteenth Economoc History?', 17) W.Sombart, The Jews and Mo 18) Quinteessence of Capitalism H.See, 'Dans quell capitalisme moderr 'Puritanism and the (1949). pp.3-17.; C ed., Essays in the Economic an Honour of R.H. Ta Controversy: Puritan C.H.Vol.35 (1966), I- it, (D.Little), `v 19) G.M.Meier & R.E.Baldwi York, 1957.; B.Higgins, Econom London, 1959,; N.M.Hans Economic Development', in Can Vol.29(1964), pp lytical and Comparative tion, New York, 1968.pp (R.S.Warner) `~o

16 30 T11 Ail 1RE 1fVol. XXVII, No.1 2 Scotland and the Union, London, 1977.pp.V II, VIII.; T.I.Rae, The Union of 1707, Its Impact on Scotland, Edinburgh, 1974.pp ) Marshall, op. cit., p.65.; G.Bryson, Man and Society: The Scottish Inquiry of the Eighteenth Century, New York, 1968.pp.8-11.; J.G.Kellas, Modern Scotland, The Nation since 1870, London, 1968.pp ) T.Dickson ed., Scottish Capitalism, Class, State and Nation, from before the Union to Present, London, 1980.pp ) J.Craig, A Short Summe of the Whole Catechism, London, 1583.pp.6-13.cit., from Marshall, op.cit., pp.49-50, 333.; E.Gibbon, Autobiography, Everyman, London, p.50. X f* CUMr ±J (G.M. I v 9 7/ ) I 34) J.Davidson, Some Helps for Young Scholars in Christianity, as they are in use and taught, Edinburgh in 1602, rep in C.Rogers ed., Three Scottish Reformers, London, 1874.pp ) W.Cunningham ed., Sermons by Rev.Robert Bruce, Minister of Edinburgh, Edinbergh, 1843.p ) E.Muir, John Knox: Portrait of a Calvinist, London, 1929.pp.4-15.; W.C.Dickindon, Andrew Lang, Knox and Scottish Presbyterianism, Edinburgh, 1951.pp ; A.L.Drummond and J.Bulloch The Scottish Church, , Edinburgh, 1973.pp.1-15.; W.R.Foster, The Church Before the Convenants: The Church of Scotland, , Edinburgh, 1975.pp.4-6, ) J.D.Mackie, John Knox, London, 1951.pp.23f.; E.Muir, John Knox: Portrait of a Calvinist, London, 1929.pp ) Troeltsch, op.cit(social Teaching of Christian Churches)., pp ) J.S.McEwan, The Faith of John Knox, London, 1961.pp.21f, 113f. 40) M.Taylor, `The Conflicting Doctrines of the Scottish Reformation', in E.McRoberts ed., Essays on the Scottish Reformation, London, 1962.pp ) S.A.Burrell, `Calvinism, Capitalism, and the Middle classes: some Afterthoughts on an Old Problem', in Journal of Modern History, Vol.32(1960), pp ) J.McEwan, The Faith of John Knox, London, 1961.pp ) Marshall, op.cit., p.64.

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73 ハイエク自由の条件にみる累進課税批判福田あつ美 4 年 flat rate progressive rate 73 ハイエク自由の条件にみる累進課税批判福田あつ美 4 年 1 2 3 4 5 6 7 8 1 2 3 4 89 flat rate progressive rate 74 法律学研究 55 号 (2016) ability to pay 1 1980 2 3 75 20 1538 4 F. Guicciardini, La decima scalata 10 Opere inedited.