A research on the genesis of the income concept

“贵伦理论”是世纪在欧洲所得税法中发展起来的。然而，这一理论的起源是罗马法的水果概念。Quellentheorie区分基本财产从利润。罗马法史上的一个争论点是水果的涵盖范围，特别是女奴的子女是否是水果，嫁妆是否是水果。后来，无机物（大理石等）一直算水果，最后定期收获出售也一直算水果。这些水果概念在19世纪世纪的欧洲所得税法中被采纳为一个收入概念。

"Quellentheorie" is developed in European income tax law in 19th century. However the origin of this theory is the fruit concept of Roman law. Quellentheorie distinguishes fundamental property from profit. The issue in the history of Roman law was the coverage of fruit, specifically whether children of female slave are fruit or not, and whether dowry is fruit or not. Later on, inorganic substance (marble stone etc.) has been accounted fruit and finally regular harvest for selling has been also accounted fruit. Those concepts of fruit have been adopted as an income concept in European income tax law in 19th century.