1640年代中期以後，荷蘭東印度公司在臺灣的殖民統治趨於穩固，稅收也逐漸增加。荷蘭東印度公司在臺灣的殖民政府的課稅大多是採包稅制度，其中，贌社制度與原住民經濟的關係最為密切。1648-1650年之間，贌金總額大約增加為三倍，以往的研究都認為這是贌商獨占原住民村社交易的結果。本文將說明，明清之際中國的內戰導致對臺灣鹿肉的需求增加，才是贌金總額大幅上升的主要原因。

From the mid-1640s, the Dutch East India Company had consolidated its colonial rule in Taiwan, and its tax revenues began to increase. Under the Dutch rule, most of the taxes were collected via tax-farming, among which the village franchise system was most closely related to the indigenous economy. Between 1648 and 1650, the total franchise fees collected had roughly tripled. Most previous research had attributed this to the monopoly enjoyed by the franchisees over trade with aboriginal villages and tribes. This study offers an alternative explanation and illustrates that the increase in demand for venison from Taiwan due to the outbreak of civil war in China was the main reason accounting for the marked rise in total franchise fees collected.

荷蘭東印度公司;[贖瞨]社;包稅制;獨占

Dutch East India Company; village franchise system; tax-farming; monopoly