David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 219

Tithes are a tax on the gross produce of the land, and, like taxes on raw produce, fall wholly on the consumer. They differ from a tax on rent, inasmuch as they affect land which such a tax would not reach; and raise the price of raw produce, which that tax e of raw produce, which that tax would not alter. Lands of the worst quality, as well as of the best, pay tithes, and exactly in proportion to the quantity of produce obtained from them; tithes are therefore an equal tax.

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 219 · Verified：2026-10-19 · Verification：Short excerpt

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