Adam Smith：The Wealth of Nations, Book IV, Chapter VIII, Paragraph 1540

It is altogether for the benefit of the producer, that bounties are granted upon the exportation of some of his productions. The home consumer is obliged to pay, first the tax which is necessary for paying the bounty; and, secondly, the still greater tax which necessarily arises from the enhancement of the price of the commodity in the home market.

Source： https://www.gutenberg.org/ebooks/3300
Locator：Book IV, Chapter VIII, paragraph 1540 · Verified：2026-10-19 · Verification：Exact match

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