亚当·斯密：国富论·第V篇第II章·第1974段

A tax, however, upon the profits of stock employed in any particular branch of trade, can never fall finally upon the dealers (who must in all ordinary cases have their reasonable profit, and, where the competition is free, can seldom have more than that profit), but always upon the consumers, who must be obliged to pay in the price of the goods the tax which the dealer advances; and generally with some overcharge.

出处： https://www.gutenberg.org/ebooks/3300
定位：Book V, Chapter II, paragraph 1974 · 核对日期：2026-10-19 · 核验：逐字核对

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