投资 · 西方古典
大卫·李嘉图：政治经济学及赋税原理·摘录 293
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 poor rates are professed to be levied on the farmer in proportion to his rent; and accordingly, the farmer who paid a very small rent, or no rent at all, should pay little or no tax. If this were true, poor rates, as far as they are paid by the agricultural class, would entirely fall on the landlord, and could not be shifted to the consumer of raw produce. But I believe that is not true; the poor rate is not levied according to the rent which a farmer actually pays to his landlord; it is proportioned to the annual value of his land, whether that annual value be given to it by the capital of the landlord or of the tenant.
出处：
https://www.gutenberg.org/ebooks/33310
定位：Excerpt 293 · 核对日期：2026-10-19 · 核验：短摘录
白话
济贫税名义上按农民的地租比例征收；因此，地租很少或没有地租的农民应该交很少或不用交税。如果真是这样，那么由农业阶级支付的济贫税就完全落在地主身上，无法转嫁给农产品消费者。但我认为事实并非如此；济贫税不是按照农民实际支付给地主的地租征收，而是按照土地的年价值比例征收，无论这个年价值是地主的资本还是佃户的资本带来的。
上下文
李嘉图指出济贫税的实际征收依据是土地年价值，而非实际地租，这改变了税负归宿的分析。
今日一问
名义上的征税标准与实际标准不一致时，会如何影响税负公平？
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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