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大卫·李嘉图:政治经济学及赋税原理·摘录 277

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

That a commodity when taxed can no longer be so profitably exported, is so well understood, that a drawback is frequently allowed on its exportation, and a duty laid on its importation. If these drawbacks and duties be accurately laid, not only on the commodities themselves, but on all which they may indirectly affect, then indeed there will be no disturbance in the value of the precious metals. Since we could as readily export a commodity after being taxed as before, and since no peculiar facility would be given to importation, the precious metals would not, more than before, enter into the list of exportable commodities.

出处: https://www.gutenberg.org/ebooks/33310
定位:Excerpt 277 · 核对日期:2026-10-19 · 核验:短摘录

白话

对商品征税后,出口利润下降,所以常采用出口退税和进口关税来抵消。如果退税和关税不仅针对商品本身,还覆盖所有间接受影响的商品,那么贵金属的价值就不会被打乱。因为征税后我们仍能像以前一样出口商品,进口也没有获得特殊便利,所以贵金属不会比以前更多地成为出口商品。核心是:税收会扭曲贸易,但通过精准的退税和关税可以消除对贵金属流动的影响。

上下文

李嘉图在《政治经济学及赋税原理》中讨论税收对贸易和贵金属分配的影响。

今日一问

今天的税收政策是否也考虑了间接影响,以避免市场扭曲?

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