投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 285
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
It appears then to be the opinion of Mr. Buchanan, that a tax on malt would raise the price of malt, but that a tax on the barley from which malt is made, would not raise the price of barley; and therefore, if malt is taxed, the tax will be paid by the consumer; if barley is taxed, it will be paid by the landlord, as he will receive a diminished rent. According to Mr. Buchanan then, barley is at a monopoly price, at the highest price which the purchasers are willing to give for it; but malt made of barley is not at a monopoly price, and consequently it can be raised in proportion to the taxes that may be imposed upon it. This opinion of Mr. Buchanan of the effects of a tax on malt appears to me to be in direct contradiction to the opinion he has given of a similar tax, a tax on bread. "A tax on bread will be ultimately paid, not by a rise of price, but by a reduction of rent."[25] If a tax on malt would raise the price of beer, a tax on bread must raise the price of bread.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 285 · 核对日期：2026-10-19 · 核验：短摘录
白话
那么，布坎南先生的观点似乎是：对麦芽征税会提高麦芽价格，但对制造麦芽的大麦征税不会提高大麦价格；因此，如果对麦芽征税，税由消费者支付；如果对大麦征税，税由地主以减少的地租支付。按照布坎南的说法，大麦处于垄断价格，即买者愿意支付的最高价；但用大麦制成的麦芽不是垄断价格，因此可以按征税比例提高。布坎南关于麦芽税效果的这种看法，在我看来与他关于类似的面包税的看法直接矛盾。他说：“面包税最终不是由价格上涨支付，而是由地租减少支付。”如果麦芽税会提高啤酒价格，那么面包税也必然提高面包价格。
上下文
李嘉图反驳布坎南对麦芽税和面包税的不同处理，指出其逻辑不一致。
今日一问
你能否用同一个原则检验自己两个看似不同的判断？
公版作品；原文逐字取自 Project Gutenberg，仅摘录段落并附全书链接。
你的邮箱
只用于发送原典。不发广告，不卖名单。
本文本为公版；底本与原文链接见上。 版权