投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 190
大卫·李嘉图《政治经济学及赋税原理》· On the Principles of Political Economy and Taxation · 投资
There are no taxes which have not a tendency to impede accumulation, because there are none which may not be considered as checking production, and as causing the same effects as a bad soil or climate, a diminution of skill or industry, a worse distribution of labour, or the loss of some useful machinery; and although some taxes will produce these effects in a much greater degree than others, it must be confessed that the great evil of taxation is to be found, not so much in any selection of its objects, as in the general amount of its effects taken collectively.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 190 · 核对日期：2026-10-19 · 核验：短摘录
白话
没有哪种税不阻碍积累，因为任何税都可以看作在抑制生产，效果就像土地贫瘠、气候恶劣、技术或勤劳减退、分工变差、损失了有用的机器。虽然不同税种影响程度不同，但税收最大的害处不在于选哪个对象征税，而在于所有税加在一起的总量。核心意思是：征税的伤害主要来自总负担，而非税种选择。做法是：控制政府总支出、压低税负总水平，比在税种之间挑来挑去更重要。
上下文
李嘉图在讨论赋税对资本积累的影响，强调税收总量而非税种选择才是主要问题。
今日一问
我关注税负时，是更在意税种怎么选，还是更在意总负担有多重？
公版作品；原文逐字取自 Project Gutenberg，仅摘录段落并附全书链接。
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