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大卫·李嘉图:政治经济学及赋税原理·摘录 200

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

Suppose a tax of 8_s._ per quarter to be imposed on corn; then the price would rise to 4_l._ 8_s._; and if the landlords obtained the same corn rent as before, the rent of No. 1 would be 88_l._, and that of No. 2, 44_l._ But they would not obtain the same corn rent; the tax would fall heavier on No. 1 than on No. 2, and on No. 2 than on No. 3, because it would be levied on a greater quantity of corn. It is the difficulty of production on No. 3 which regulates price; and corn rises to 4_l._ 8_s._, that the profits of the capital employed on No. 3 may be on a level with the general profits of stock.

出处: https://www.gutenberg.org/ebooks/33310
定位:Excerpt 200 · 核对日期:2026-10-19 · 核验:短摘录

白话

假设每夸特谷物征税8先令,谷价就会涨到4镑8先令。如果地主还能拿到和以前一样多的实物地租,那么一号地的地租会是88镑,二号地是44镑。但实际上地主拿不到同样的实物地租,因为税对一号地的影响比二号地重,二号地又比三号地重,原因是税是按谷物数量征收的。决定价格的是三号地的生产难度,谷价涨到4镑8先令,是为了让三号地的资本利润和其他行业一样。所以,税收通过价格转嫁,但不同土地的地租负担不同。

上下文

李嘉图用级差地租理论说明税收如何影响不同土地的地租,假设存在不同肥力的土地。

今日一问

如果对农产品征税,为什么不同土地的地租负担会不一样?这公平吗?

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