亚当·斯密：国富论·第IV篇第VI章·第1285段

When the tax upon a commodity is so moderate as not to encourage smuggling, the merchant who deals in it, though he advances, does not properly pay the tax, as he gets it back in the price of the commodity. The tax is finally paid by the last purchaser or consumer. But money is a commodity, with regard to which every man is a merchant. Nobody buys it but in order to sell it again; and with regard to it there is, in ordinary cases, no last purchaser or consumer. When the tax upon coinage, therefore, is so moderate as not to encourage false coining, though every body advances the tax, nobody finally pays it; because every body gets it back in the advanced value of the coin.

出处： https://www.gutenberg.org/ebooks/3300
定位：Book IV, Chapter VI, paragraph 1285 · 核对日期：2026-10-19 · 核验：逐字核对

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