投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 280
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
The taxing of all commodities, whether they be necessaries or luxuries, will, while money remains at an unaltered value, raise their prices by a sum at least equal to the tax.[19] A tax on the manufactured necessaries of the labourer would have the same effect on wages as a tax on corn, which differs from other necessaries only by being the first and most important on the list; and it would produce precisely the same effects on the profits of stock and foreign trade. But a tax on luxuries would have no other effect than to raise their price. It would fall wholly on the consumer, and could neither increase wages, nor lower profits.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 280 · 核对日期：2026-10-19 · 核验：短摘录
白话
对商品征税（无论必需品或奢侈品），在货币价值不变时，会提高价格至少等于税额。对劳动者必需品征税会像谷物税一样影响工资和利润；但对奢侈品征税只提高价格，完全由消费者承担，不影响工资和利润。核心是：不同商品税负归宿不同，必需品税影响生产，奢侈品税只影响消费。
上下文
李嘉图区分必需品税和奢侈品税的不同经济效应。
今日一问
政策制定时，是否应考虑税收对生产与消费的不同影响？
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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