投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 252
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 wages will raise wages, and therefore will diminish the rate of the profits of stock. We have already seen that a tax on necessaries will raise their prices, and will be followed by a rise of wages. The only difference between a tax on necessaries, and a tax on wages is, that the former will necessarily be accompanied by a rise in the price of necessaries, but the latter will not; towards a tax on wages, consequently, neither the stockholder, the landlord, nor any other class but the employers of labour will contribute. A tax on wages is wholly a tax on profits, a tax on necessaries is partly a tax on profits, and partly a tax on rich consumers. The ultimate effects which will result from such taxes then are precisely the same as those which result from a direct tax on profits.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 252 · 核对日期：2026-10-19 · 核验：短摘录
白话
对工资征税会推高工资，从而降低资本利润率。对必需品征税也会抬高必需品价格，进而推高工资。两者区别在于：必需品税必然伴随必需品涨价，工资税则不会；因此工资税完全由雇主承担，而必需品税部分由雇主、部分由富裕消费者承担。但最终效果都一样：等同于对利润直接征税。理解这一点，就能看穿不同税种背后的共同归宿——利润。
上下文
李嘉图比较工资税与必需品税的转嫁差异，论证两者最终都落到利润上。
今日一问
如果政府提高最低工资标准，你认为这相当于对谁征税？为什么？
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