大卫·李嘉图：政治经济学及赋税原理·摘录 278

Taxes on luxuries have some advantage over taxes on necessaries. They are generally paid from income, and therefore do not diminish the productive capital of the country. If wine were much raised in price in consequence of taxation, it is probable that a man would rather forego the enjoyments of wine, than make any important encroachments on his capital, to be enabled to purchase it. They are so identified with price, that the contributor is hardly aware that he is paying a tax. But they have also their disadvantages. First, they never reach capital, and on some extraordinary occasions it may be expedient that even capital should contribute towards the public exigencies; and secondly, there is no certainty as to the amount of the tax, for it may not reach even income. A man intent on saving will exempt himself from a tax on wine, by giving up the use of it. The income of the country may be undiminished, and yet the state may be unable to raise a shilling by the tax.

出处： https://www.gutenberg.org/ebooks/33310
定位：Excerpt 278 · 核对日期：2026-10-19 · 核验：短摘录

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