投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 191
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
The desire which every man has to keep his station in life, and to maintain his wealth at the height which it has once attained, occasions most taxes, whether laid on capital or on income, to be paid from income; and therefore as taxation proceeds, or as government increases its expenditure, the annual expenditure of the people must be diminished, unless they are enabled proportionally to increase their capitals and income. It should be the policy of governments to encourage a disposition to do this in the people, and never to lay such taxes as will inevitably fall on capital; since by so doing, they impair the funds for the maintenance of labour, and thereby diminish the future production of the country.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 191 · 核对日期：2026-10-19 · 核验：短摘录
白话
每个人都想保住自己的社会地位和已有财富，所以多数税不管名义上征资本还是收入，实际都从收入里出。因此税越重或政府开支越大，人民的年支出就得减少，除非他们能相应增加资本和收入。政府应当鼓励人民这样做，并且永远不要征那种必然落到资本上的税；因为那会损害维持劳动的基金，削弱国家未来的生产。核心意思是：征税要避免伤及本钱，应引导人们从收入中支付。做法是：设计税制时，尽量不碰生产性资本，而让税从消费或收入中出。
上下文
李嘉图分析税收归宿，指出人们为保地位会从收入付税，政府应避免征税伤及资本。
今日一问
我制定或评估一项收费时，是否注意不伤及用来生钱的本钱？
公版作品；原文逐字取自 Project Gutenberg，仅摘录段落并附全书链接。
你的邮箱
只用于发送原典。不发广告，不卖名单。
本文本为公版；底本与原文链接见上。 版权