投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 230
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
If Mr. Say's suggestion were followed, and the state were to claim the fifth part of the augmented income of the farmer, it would be a partial tax, acting on the farmer's profits, and not affecting the profits of other employments. The tax would be paid by all lands, by those which yielded scantily as well as by those which yielded abundantly; and on some lands there could be no compensation for it by deduction from rent, for no rent is paid. A partial tax on profits never falls on the trade on which it is laid, for the trader will either quit his employment, or remunerate himself for the tax. Now those who pay no rent could be recompensed only by a rise in the price of produce, and thus would M. Say's proposed tax fall on the consumer, and not either on the landlord or farmer.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 230 · 核对日期：2026-10-19 · 核验：短摘录
白话
如果按萨伊的建议，国家向农民增加的收入征收五分之一，这实际上是一种局部税，只打击农民利润，不影响其他行业。所有土地都要交，包括产量低的土地；而有些土地根本不交地租，无法通过减租来补偿。局部税最终不会由被征税的行业承担，因为从业者要么转行，要么把税负转嫁出去。不交地租的人只能靠农产品涨价来补偿，于是税负落到消费者头上，而不是地主或农民。所以这种税看似针对农民，实则由全社会消费者买单。
上下文
李嘉图反驳萨伊对土地税归宿的分析，指出局部税会通过价格转嫁给消费者。
今日一问
你能否识别身边某项“针对某群体”的税或费用，最终其实由更广泛的消费者承担？
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