David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 239

Taxes on houses are of this description; though laid on the occupier, they will frequently fall by a diminution of rent on the landlord. The produce of the land is consumed and reproduced from year to year, and so are many other commodities; as they may therefore be speedily brought to a level with the demand, they cannot long exceed their natural price. But as a tax on houses may be considered in the light of an additional rent paid by the tenant, its tendency will be to diminish the demand for houses of the same annual rent, without diminishing their supply. Rent will therefore fall, and a part of the tax will be paid indirectly by the landlord.

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 239 · Verified：2026-10-19 · Verification：Short excerpt

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