David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 262

The error of Adam Smith proceeds in the first place from supposing, that all taxes paid by the farmer must necessarily fall on the landlord, in the shape of a deduction from rent. On this subject I have explained myself most fully, and I trust that it has been shewn, to the satisfaction of the reader, that since much capital is employed on the land which pays no rent, and since it is the result obtained by this capital which regulates the price of raw produce, no deduction can be made from rent; and consequently either no remuneration will be made to the farmer for a tax on wages, or if made, it must be made by an addition to the price of raw produce.

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 262 · Verified：2026-10-19 · Verification：Short excerpt

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