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大卫·李嘉图：政治经济学及赋税原理·摘录 219
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
Tithes are a tax on the gross produce of the land, and, like taxes on raw produce, fall wholly on the consumer. They differ from a tax on rent, inasmuch as they affect land which such a tax would not reach; and raise the price of raw produce, which that tax e of raw produce, which that tax would not alter. Lands of the worst quality, as well as of the best, pay tithes, and exactly in proportion to the quantity of produce obtained from them; tithes are therefore an equal tax.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 219 · 核对日期：2026-10-19 · 核验：短摘录
白话
什一税是对土地总产量的征税，和农产品税一样，完全由消费者承担。它与地租税不同，因为它涉及地租税触及不到的土地，并会提高农产品价格，而地租税不会改变价格。最劣等地和最好地都要缴纳什一税，且按产量比例征收，因此什一税是一种均等税。
上下文
李嘉图比较什一税与地租税、农产品税的区别，分析其归宿。
今日一问
按产量比例征收的税，是否比按土地价值征税更公平？
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