David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 212

Taxation under every form presents but a choice of evils; if it does not act on profit, it must act on expenditure; and provided the burden be equally borne, and do not repress reproduction, it is indifferent on which it is laid. Taxes on production, or on the profits of stock, whether applied immediately to profits, or indirectly, by taxing the land or its produce, have this advantage over other taxes; no class of the community can escape them, and each contributes according to his means.

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 212 · Verified：2026-10-19 · Verification：Short excerpt

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