十五稅一是漢朝初年朝廷向土地所有者徵收土地稅的一種稅率，即每畝徵收常年收穫物的十五分之一。這一稅率從漢高祖時期開始實施，實行不久稅率又有所增加。漢惠帝即位後又恢復十五稅一。漢文帝時，多次下詔減免田租。漢景帝二年（前155），朝廷將土地稅從十五稅一下調至三十稅一。[1]
參考資料
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