投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 269
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
It is undoubtedly true, that "taxes upon luxuries have no tendency to raise the price of any other commodities, except that of the commodities taxed;" but it is not true, that "taxes upon necessaries, by raising the wages of labour, necessarily tend to raise the price of all manufactures." It is true, that "taxes upon luxuries are finally paid by the consumers of the commodities taxed, without any retribution. They fall indifferently upon every species of revenue, the wages of labour, the profits of stock, and the rent of land;" but it is not true, "that taxes upon necessaries _so far as they affect the labouring poor_, are finally paid partly by landlords in the diminished rent of their lands, and partly by rich consumers, whether landlords or others, in the advanced price of manufactured goods;" for _so far as these taxes affect the labouring poor_, they will be almost wholly paid by the diminished profits of stock, a small part only being paid by the labourers themselves in the diminished demand for labour, which taxation of every kind has a tendency to produce.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 269 · 核对日期：2026-10-19 · 核验：短摘录
白话
李嘉图同意：对奢侈品征税不会抬高其他商品价格，最终由消费者承担，不分收入来源。但他不同意亚当·斯密说的“对必需品征税会推高工资，从而抬高所有制造品价格”。他认为，对必需品征税，就影响穷人的部分而言，几乎全部由利润下降来承担，只有一小部分由工人自己承担——因为征税会减少对劳动的需求，工人工资可能略降。所以，税负主要落在资本利润上，而不是像斯密说的由地主和富消费者分担。这提醒我们：分析税收归宿，要区分奢侈品和必需品，看清谁真正买单。
上下文
李嘉图在书中批评亚当·斯密关于必需品税归宿的观点，提出自己的利润承担论。
今日一问
你认为对生活必需品征税，最终会由谁承担？你的判断依据是什么？
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