投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 291
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
We have seen that taxes on raw produce, and on the profits of the farmer, will fall on the consumer of raw produce; since unless he had the power of remunerating himself by an increase of price, the tax would reduce his profits below the general level of profits, and would urge him to remove his capital to some other trade. We have seen too that he could not, by deducting it from his rent, transfer the tax to his landlord; because that farmer who paid no rent, would, equally with the cultivator of better land, be subject to the tax, whether it were laid on raw produce, or on the profits of the farmer. I have also attempted to shew, that if a tax were general, and affected equally all profits, whether manufacturing or agricultural, it would not operate either on the price of goods or raw produce, but would be immediately, as well as ultimately, paid by the producers. A tax on rent, it has been observed, would fall on the landlord only, and could not by any means be made to devolve on the tenant.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 291 · 核对日期：2026-10-19 · 核验：短摘录
白话
我们已经看到，对农产品和农民利润征税，会落在农产品消费者身上；因为如果农民不能通过涨价来补偿自己，税就会使他的利润低于一般水平，促使他把资本转移到其他行业。他也无法通过减少地租把税转嫁给地主，因为不交租的农民和耕种好地的农民一样要交税，无论税是对农产品还是对农民利润征收。我还试图说明，如果税是普遍的，平等影响所有利润（无论制造业还是农业），它既不会影响商品价格也不会影响农产品价格，而是由生产者直接并最终承担。对地租征税则只落在地主身上，无法转嫁给佃户。
上下文
李嘉图总结税收归宿规律：对不同对象征税，最终负担者不同，强调地租税无法转嫁。
今日一问
如果对地租征税，地主能通过涨租金转嫁给佃户吗？为什么？
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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