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大卫·李嘉图:政治经济学及赋税原理·摘录 273

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

M. Say does not appear to me to have consistently adhered to the obvious principle, which I have quoted from his able work; for in the next page, speaking of taxation, he says, "When it is pushed too far, it produces this lamentable effect, it deprives the contributor of a portion of his riches, without enriching the state. This is what we may comprehend, if we consider that every man's power of consuming, whether productively or not, is limited by his income. He cannot then be deprived of a part of his income, without being obliged proportionally to reduce his consumption. Hence arises a diminution of demand for those goods, which he no longer consumes, and particularly for those on which the tax is imposed. From this diminution of demand, there results a diminution of production, and consequently of taxable commodities. The contributor then will lose a portion of his enjoyments; the producer, a portion of his profits; and the treasury, a portion of its receipts."

出处: https://www.gutenberg.org/ebooks/33310
定位:Excerpt 273 · 核对日期:2026-10-19 · 核验:短摘录

白话

李嘉图指出,萨伊没有一贯坚持他自己引述过的明显原则。萨伊在下一页谈税收时说:税收过度会带来可悲效果,它夺走纳税人的一部分财富,却不使国家富裕。因为每个人的消费能力受收入限制,收入被拿走一部分,消费就得相应减少;需求减少导致生产减少,应税商品也减少。结果纳税人少了享受,生产者少了利润,国库少了收入。李嘉图认为,萨伊这里把税收说成纯粹损失,与他之前承认的原则不一致。

上下文

李嘉图批评法国经济学家萨伊在税收问题上的前后不一致,出自《政治经济学及赋税原理》。

今日一问

你能否检查自己相信的原则,在具体问题上是否被一贯地应用?

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