政治经济学及赋税原理·摘录 218 · 大卫·李嘉图

A tax on rent would affect rent only; it would fall wholly on landlords, and could not be shifted to any class of consumers. The landlord could not raise his rent, because he would leave unaltered the difference between the produce obtained from the least productive land in cultivation, and that obtained from land of every other quality. Three sorts of land, No. 1, 2, and 3, are in cultivation, and yield respectively with the same labour 180, 170, and 160 quarters of wheat; but No. 3 pays no rent, and is therefore untaxed: the rent then of No. 2 cannot be made to exceed the value of ten, nor No. 1, of twenty quarters. Such a tax could not raise the price of raw produce, because as the cultivator of No. 3 pays neither rent nor tax, he would in no way be enabled to raise the price of the commodity produced. A tax on rent would not discourage the cultivation of fresh land, for such land pays no rent, and would be untaxed. If No. 4 were taken into cultivation, and yielded 150 quarters, no tax would be paid for such land; but it would create a rent of ten quarters on No. 3, which would then commence paying the tax.

出处： https://www.gutenberg.org/ebooks/33310
定位：Excerpt 218 · 核对日期：2026-10-19 · 核验：短摘录

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对地租征税只会影响地租，完全由地主承担，无法转嫁给消费者。地主不能提高地租，因为地租取决于最劣等地与其它土地的产量差额，而最劣等地不交地租也不纳税，其产品价格不变，所以地租无法上涨。这种税也不会阻碍新土地的开垦，因为新开垦的劣等地不交地租，也不纳税。

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李嘉图在讨论地租税归宿时，以三级土地为例说明地租税无法转嫁。

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如果对土地增值收益征税，是否真的只影响地主而不影响消费者？

公版作品；原文逐字取自 Project Gutenberg，仅摘录段落并附全书链接。

健康 · 龚廷贤《寿世保元》

\x镇液丹\x 防风（去芦酒洗三两）黄（蜜炙二两五錢）白术（去芦微炒一两）中桂（一两）白芍（酒炒一两五錢）大附子（面包煨去皮脐童便炒二两）上爲细末。酒糊爲丸。如梧桐子大。每服五七十丸。空心酒下。加酸枣仁炒一两。一治脚汗方白矾（五錢）干姜（五錢）上锉爲末。逐日洗。连五日。自然无汗。一治盗汗。用牙猪心一个。水二碗。入砂锅内。煮烂熟爲度。去心不用。另用当归、人参各二錢。半入煮心汁内。熬至大半瓯。去渣。不拘时服。猪心食否不拘。…

镇液丹：防风（去芦酒洗）三两、黄芪（蜜炙）二两五钱、白术（去芦微炒）一两、肉桂一两、白芍（酒炒）一两五钱、大附子（面包煨去皮脐，童便炒）二两，研细末，酒糊为丸如梧桐子大，每服五七十丸，空腹酒下，可加炒酸枣仁一两。治脚汗：白矾、干姜各五钱，锉末，每日洗，连洗五天自然无汗。治盗汗：猪心一个，水二碗砂锅煮烂，去心，用当归、人参各二钱半入煮心汁内熬至大半瓯，去渣不拘时服。内伤虚损自汗不止，用益气汤加熟附子、麻黄根、浮小麦，见效很快；但升麻、柴胡要用蜜水炒，以减缓其升发峻烈之性，又能引参芪达表。左寸脉浮洪自汗，是心火旺。

事业 · 司馬光《资治通鉴》

1 春，正月，吳漢復率捕虜將軍王霸等四將軍六萬人出高柳擊賈覽，匈奴數千騎救之。連戰於平城下，破走之。

核心是：东汉出兵击贾览，匈奴来救，汉军连战破敌。建武十年春正月，吴汉再次率领捕虏将军王霸等四位将军、六万人从高柳出击贾览。匈奴数千骑兵来救贾览，双方在平城下连续交战，汉军击破并赶走匈奴骑兵。这说明光武帝对北方边患采取主动出击，以优势兵力击退匈奴援军，保障边境。做法是集中兵力、连续作战、击退援敌。

事业 · 保罗·格雷厄姆《《阅读的必要》》

In the science fiction books I read as a kid, reading had often been replaced by some more efficient way of acquiring knowledge. Mysterious "tapes" would load it into one's brain like a program being loaded into a…

小时候读的科幻书里，阅读常被更高效的知识获取方式取代，比如神秘“磁带”像程序一样加载到大脑。但这不太可能很快发生，不仅因为难以替代阅读，更因为即使有替代品也不够。因为阅读某方面的内容不仅教你那方面的知识，还教你如何写作。所以阅读的价值远超信息获取本身。

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