David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 270

Now as Dr. Smith does not contend that the tanner, the salt-maker, the soap-maker, and the candle-maker, will either of them be benefited by the tax on leather, salt, soap, and candles; and as it is certain, that government will receive no more than the tax imposed, it is impossible to conceive, that more can be paid by the public upon whomsoever the tax may fall. The rich consumers may, and indeed will, pay for the poor consumer, but they will pay no more than the whole amount of the tax; and it is not in the nature of things, that "the tax should be repeated and accumulated four or five times."

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 270 · Verified：2026-10-19 · Verification：Short excerpt

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