投资 · 西方古典
大卫·李嘉图:政治经济学及赋税原理·摘录 276
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
Taxation can never be so equally applied, as to operate in the same proportion on the value of all commodities, and still to preserve them at the same relative value. It frequently operates very differently from the intention of the legislature, by its indirect effects. We have already seen, that the effect of a direct tax on corn and raw produce, is, if money be also produced in the country, to raise the price of all commodities, in proportion as raw produce enters into their composition, and thereby to destroy the natural relation which previously existed between them. Another indirect effect is, that it raises wages, and lowers the rate of profits; and we have also seen, in another part of this work, that the effect of a rise of wages, and a fall of profits, is to lower the money prices of those commodities which are produced in a greater degree by the employment of fixed capital.
出处:
https://www.gutenberg.org/ebooks/33310
定位:Excerpt 276 · 核对日期:2026-10-19 · 核验:短摘录
白话
税收从来不可能完全平等,使所有商品价值按同一比例变化,同时保持它们之间的相对价值不变。由于间接效应,税收常常偏离立法者的意图。比如对谷物和原材料直接征税,如果国内也生产货币,就会按原材料在商品中的比重推高所有商品价格,破坏原有的自然关系。另一个间接效应是抬高工资、压低利润率;而工资上升、利润下降,又会降低那些更多使用固定资本生产的商品的货币价格。
上下文
李嘉图分析税收的间接效应,说明税负如何改变商品相对价格和利润率。
今日一问
一项政策出台时,你是否考虑过它通过工资和利润产生的间接连锁反应?
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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