Adam Smith：The Wealth of Nations, Book V, Chapter II, Paragraph 2011

The taxes which it is intended should fall indifferently upon every different species of revenue, are capitation taxes, and taxes upon consumable commodities. Those must be paid indifferently, from whatever revenue the contributors may possess; from the rent of their land, from the profits of their stock, or from the wages of their labour.

Source： https://www.gutenberg.org/ebooks/3300
Locator：Book V, Chapter II, paragraph 2011 · Verified：2026-10-19 · Verification：Exact match

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