投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 221
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 only difference between tithes and taxes on raw produce, is, that one is a variable money tax, the other a fixed money tax. In a stationary state of society, where there is neither increased nor diminished facility of producing corn, they will be precisely the same in their effects; for in such a state corn will be at an invariable price, and the tax will therefore be also invariable. In either a retrograde state, or in a state in which great improvements are made in agriculture, and where consequently raw produce will fall in value comparatively with other things, tithes will be a lighter tax than a permanent money tax; for if the price of corn should fall from 4_l._ to 3_l._, the tax would fall from eight to six shillings. In a progressive state of society, yet without any marked improvements in agriculture, the price of corn would rise, and tithes would be a heavier tax than a permanent money tax. If corn rose from 4_l._ to 5_l._, the tithes on the same land would advance from eight to ten shillings.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 221 · 核对日期：2026-10-19 · 核验：短摘录
白话
什一税与农产品税的唯一区别是：前者是可变货币税，后者是固定货币税。在静止社会，两者效果相同；在农业进步、农产品价格下降时，什一税比固定税轻；在进步社会但农业无重大改进时，农产品价格上升，什一税比固定税重。因此，什一税的负担随生产条件变化而波动。
上下文
李嘉图分析什一税与固定农产品税在不同社会状态下的效果差异。
今日一问
设计税制时，应选择固定税额还是比例税率以应对经济波动？
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