投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 228
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
"A land-tax," says Adam Smith, "which like that of Great Britain, is assessed upon each district according to a certain invariable canon, though it should be equal at the time of its first establishment, necessarily becomes unequal in process of time, according to the unequal degrees of improvement or neglect in the cultivation of the different parts of the country. In England the valuation according to which the different counties and parishes were assessed to the land-tax by the 4th. William and Mary, was very unequal, even at its first establishment. This tax, therefore, so far offends against the first of the four maxims above mentioned. It is perfectly agreeable to the other three. It is perfectly certain. The time of payment for the tax being the same as that for the rent, is as convenient as it can be to the contributor. Though the landlord is in all cases the real contributor, the tax is commonly advanced by the tenant, to whom the landlord is obliged to allow it in the payment of the rent."
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 228 · 核对日期：2026-10-19 · 核验：短摘录
白话
斯密说，像英国这样按固定标准评估的土地税，最初可能公平，但随时间推移，因各地改良或荒废程度不同，必然变得不公平。英格兰威廉和玛丽四年按估值征税，一开始就很不均。因此该税违反四原则中的第一条，但完全符合其他三条：确定、缴纳时间与地租同时、方便。地主是真正纳税人，但通常由佃户垫付，地主在收租时扣除。
上下文
李嘉图引用亚当·斯密对英国土地税的分析，讨论税收原则的适用性。
今日一问
我们是否该定期重估税基，以避免因发展不均导致税负不公？
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