投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 240
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 the tax be moderate, and the circumstances of the country such, that it is either stationary or advancing, there would be little motive for the occupier of a house to content himself with one of a worse description. But if the tax be high, or any other circumstances should diminish the demand for houses, the landlord's income would fall, for the occupier would be partly compensated for the tax by a diminution of rent. It is, however, difficult to say, in what proportions that part of the tax, which was saved by the occupier by a fall of rent, would fall on the building rent and the ground rent. It is probable, that in the first instance, both would be affected; but as houses are, though slowly, yet certainly perishable, and as no more would be built, till the profits of the builder were restored to the general level, building rent, would, after an interval, be restored to its natural price. As the builder receives rent only whilst the building endures, he could pay no part of the tax, under the most disastrous circumstances, for any longer period.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 240 · 核对日期：2026-10-19 · 核验：短摘录
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如果税负温和且国家经济停滞或增长，住户不太会为避税而住更差的房子。但税负高或需求下降时，房东收入会减少，因为住户可通过租金下降得到部分补偿。很难说税收中由租金下降节省的部分，如何在建筑租金和地租间分摊。起初两者可能都受影响；但房屋虽慢却终会损耗，新建停止直到建筑商利润恢复，建筑租金会回归自然水平。建筑商只在房屋存续期间收租，最坏情况下也无法长期承担税负。
上下文
李嘉图分析房屋税在建筑租金和地租间的分摊，考虑房屋耐久性和建筑商利润恢复。
今日一问
你能否分析一项长期税收在资产不同组成部分（如建筑与土地）之间的分摊？
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