投资 · 西方古典
大卫·李嘉图:政治经济学及赋税原理·摘录 249
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 the profits of stock would also affect the stockholder, if all commodities were to rise in proportion to the tax; but if from the alteration in the value of money, all commodities were to sink to their former price, the stockholder would pay nothing towards the tax; he would purchase all his commodities at the same price, but would still receive the same money dividend.
出处:
https://www.gutenberg.org/ebooks/33310
定位:Excerpt 249 · 核对日期:2026-10-19 · 核验:短摘录
白话
对股票利润征税,如果所有商品价格随税率同比例上涨,股票持有者也会受损,因为他的货币股息不变,但买东西更贵了。反之,如果因货币价值变动,商品价格回落到原来水平,他就完全不用承担这项税:他买同样的东西付同样的价,股息也没少。关键结论是:税负是否转嫁到某个群体,取决于价格和货币价值如何调整,而不是税单上写谁的名字。
上下文
李嘉图分析对资本利润征税时,货币价值变动如何影响股票持有者的实际税负。
今日一问
当政府宣布对某类资本收益征税时,你会如何判断自己是否最终承担了这笔税?
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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