David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 284

It is remarkable that both Adam Smith and Mr. Buchanan, who entirely agree that taxes on raw produce, a land-tax, and tithes, all fall on the rent of land, and not on the consumers of raw produce, should nevertheless admit that taxes on malt would fall on the consumer of beer, and not on the rent of the landlord. Adam Smith's argument is so able a statement of the view which I take of the subject of the tax on malt, and every other tax on raw produce, that I cannot refrain from offering it to the attention of the reader.

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 284 · Verified：2026-10-19 · Verification：Short excerpt

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