投资 · 西方古典
大卫·李嘉图:政治经济学及赋税原理·摘录 236
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 tax on raw produce from the surface of the earth, will, as we have seen, fall on the consumer, and will in no way affect rent; unless, by diminishing the funds for the maintenance of labour, it lowers wages, reduces the population, and diminishes the demand for corn. But a tax on the produce of gold mines must, by enhancing the value of that metal, necessarily reduce the demand for it, and must therefore necessarily displace capital from the employment to which it was applied. Notwithstanding then, that Spain would derive all the benefits which I have stated from a tax on gold, the proprietors of mines from which capital was withdrawn would lose all their rent. This would be a loss to individuals, but not a national loss; rent being not a creation, but merely a transfer of wealth: the King of Spain, and the proprietors of the mines which continued to be worked, would together receive not only all that the liberated capital produced, but all that the other proprietors lost.
出处:
https://www.gutenberg.org/ebooks/33310
定位:Excerpt 236 · 核对日期:2026-10-19 · 核验:短摘录
白话
对土地原始产品征税会落在消费者身上,不影响地租,除非它减少维持劳动的基金,压低工资、减少人口和谷物需求。但对金矿产品征税会提高黄金价值,减少需求,从而迫使资本从金矿撤出。尽管西班牙国王能从金税中获益,但资本被撤走的矿主会损失全部地租。这对个人是损失,对国家却不是,因为地租不是财富创造,只是财富转移。国王和继续经营的矿主合起来,不仅得到释放资本的全部产出,还得到其他矿主失去的部分。
上下文
李嘉图分析不同税种的归宿,对比土地税与金矿税,指出地租是转移支付而非净损失。
今日一问
你能否区分一项政策带来的“个人损失”和“社会净损失”?地租式的转移支付在当今有哪些例子?
公版作品;原文逐字取自 Project Gutenberg,仅摘录段落并附全书链接。
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