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大卫·李嘉图：政治经济学及赋税原理·摘录 246

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 profits of all trades were taxed, excepting the profits of the farmer, all goods would rise in money value, excepting raw produce. The farmer would have the same corn income as before, and would sell his corn also for the same money price; but as he would be obliged to pay an additional price for all the commodities, except corn, which he consumed, it would be to him a tax on expenditure. Nor would he be relieved from this tax by an alteration in the value of money, for an alteration in the value of money might sink all the taxed commodities to their former price, but the untaxed one would sink below its former level; and therefore, though the farmer would purchase his commodities at the same price as before, he would have less money with which to purchase them.

出处： https://www.gutenberg.org/ebooks/33310
定位：Excerpt 246 · 核对日期：2026-10-19 · 核验：短摘录

白话

如果对所有行业利润征税，唯独不征农场主利润，那么除 raw produce 外所有商品都会以货币价值上涨。农场主的谷物收入照旧，卖谷物的货币价格也照旧；但他消费的除谷物外所有商品都要付更高价格，这对他来说等于支出税。货币价值变动也不能让他解脱，因为货币价值变动可能使被征税商品回落到原价，但未征税的谷物会跌到原价以下；因此，尽管农场主按原价购买商品，他手里的钱却更少了。

上下文

李嘉图分析对除农业外所有行业利润征税时，农场主如何承受间接负担。

今日一问

如果只对非农业行业加税，农民的生活成本会怎样变化？为什么？

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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