投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 275
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
Whether taxes be taken from revenue or capital, they diminish the taxable commodities of the state. If I cease to expend 100_l._ on wine, because by paying a tax of that amount I have enabled Government to expend 100_l._ instead of expending it myself, one hundred pounds worth of goods are necessarily withdrawn from the list of taxable commodities. If the revenue of the individuals of a country be 10 millions, they will have at least 10 millions worth of taxable commodities. If by taxing some, one million be transferred to the disposal of Government, their revenue will still be nominally 10 millions, but they will remain with only nine millions worth of taxable commodities. There are no circumstances under which taxation does not abridge the enjoyments of those on whom the taxes ultimately fall, and no means by which those enjoyments can again be extended, but the accumulation of new revenue.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 275 · 核对日期：2026-10-19 · 核验：短摘录
白话
无论税收来自收入还是资本，都会减少国家的应税商品。如果我因为要缴100镑税，而不再把100镑花在葡萄酒上，政府拿这100镑去花，那么市场上就少了100镑的应税商品。假设一国个人收入总计1000万镑，至少对应1000万镑的应税商品；政府征税100万镑后，名义收入还是1000万，但纳税人手里只剩900万镑的应税商品。所以税收总会压缩最终纳税人的享受，除非积累新收入，否则无法再扩大。
上下文
李嘉图论述税收对 taxable commodities 的缩减效应，强调税收的最终负担。
今日一问
你能否意识到，政府每花一笔税，市场上就少了一笔由私人支配的应税商品？
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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