亚当·斯密：国富论·第V篇第II章·第1940段

A tax upon house-rent, payable by the tenant, and proportioned to the whole rent of each house, could not, for any considerable time at least, affect the building-rent. If the builder did not get his reasonable profit, he would be obliged to quit the trade; which, by raising the demand for building, would, in a short time, bring back his profit to its proper level with that of other trades. Neither would such a tax fall altogether upon the ground-rent; but it would divide itself in such a manner, as to fall partly upon the inhabitant of the house, and partly upon the owner of the ground.

出处： https://www.gutenberg.org/ebooks/3300
定位：Book V, Chapter II, paragraph 1940 · 核对日期：2026-10-19 · 核验：逐字核对

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