David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 288

"Will it be said that the farmer, he who furnishes labour and capital, will, jointly with the landlord, bear the burden of this tax? certainly not; because the circumstance or the tax has not diminished the number of farms to be let, nor increased the number of farmers. Since in this instance also the supply and demand remain the same, the rent of farms must also remain the same. The example of the manufacturer of salt, who can only make the consumers pay a portion of the tax, and that of the landlord who cannot reimburse himself in the smallest degree, prove the error of those who maintain, in opposition to the economists, that all taxes fall ultimately on the consumer."--Vol. ii. p. 338.

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 288 · Verified：2026-10-19 · Verification：Short excerpt

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