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大卫·李嘉图：政治经济学及赋税原理·摘录 241
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
Taxes on those commodities, which are generally denominated luxuries, fall on those only who make use of them. A tax on wine is paid by the consumer of wine. A tax on pleasure horses, or on coaches, is paid by those who provide for themselves such enjoyments, and in exact proportion as they provide them. But taxes on necessaries do not affect the consumers of necessaries, in proportion to the quantity that may be consumed by them, but often in a much higher proportion. A tax on corn, we have observed, not only affects a manufacturer in the proportion that he and his family may consume corn, but it alters the rate of profits of stock, and therefore also affects his income. Whatever raises the wages of labour, lowers the profits of stock; therefore every tax on any commodity consumed by the labourer, has a tendency to lower the rate of profits.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 241 · 核对日期：2026-10-19 · 核验：短摘录
白话
对奢侈品征税，只由消费它的人承担，比如酒税由喝酒的人付，马车税由养马车的人付，而且按享受多少付多少。但对必需品征税就不同了：它不只按你消费的数量影响你，还常常影响更大。比如对谷物征税，不仅按你和家人吃多少谷物来影响你，还会改变资本的利润率，从而影响你的收入。因为任何提高工资的东西都会降低利润，所以对劳动者消费的任何商品征税，都会倾向于降低利润率。
上下文
李嘉图《政治经济学及赋税原理》讨论赋税归宿，区分奢侈品税与必需品税的不同影响。
今日一问
你能否举出一个现代例子，说明对必需品征税如何间接影响非直接消费者的收入？
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