David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 271

Dr. Smith uniformly, and I think justly, contends, that the labouring classes cannot materially contribute to the burdens of the state. A tax on necessaries, or on wages, will therefore be shifted from the poor to the rich: if then, the meaning of Dr. Smith is, "that certain taxes are in the price of certain goods sometimes repeated, and accumulated four or five times," for the purpose only of accomplishing this end, namely, the transference of the tax from the poor to the rich, they cannot be liable to censure on that account.

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 271 · Verified：2026-10-19 · Verification：Short excerpt

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