第 49 节
作者:嘟嘟      更新:2021-04-30 16:07      字数:9322
  acknowledged; is a very natural effect of such taxes。
  Such stamp…duties as those in England upon cards and dice;
  upon newspapers and periodical pamphlets; etc。; are properly
  taxes upon consumption; the final payment falls upon the persons
  who use or consume such commodities。 Such stamp…duties as those
  upon licences to retail ale; wine; and spirituous liquors; though
  intended; perhaps; to fall upon the profits of the retailers; are
  likewise finally paid by the consumers of those liquors。 Such
  taxes; though called by the same name; and levied by the same
  officers and in the same manner with the stamp…duties above
  mentioned upon the transference of property; are; however; of a
  quite different nature; and fall upon quite different funds。
  ARTICLE III
  Taxes upon the Wages of Labour
  The wages of the inferior classes of workmen; I have
  endeavoured to show in the first book; are everywhere necessarily
  regulated by two different circumstances; the demand for labour;
  and the ordinary or average price of provisions。 The demand for
  labour; according as it happens to be either increasing;
  stationary; or declining; or to require an increasing;
  stationary; or declining population; regulates the subsistence of
  the labourer; and determines in what degree it shall be; either
  liberal; moderate; or scanty。 The ordinary or average price of
  provisions determines the quantity of money which must be paid to
  the workman in order to enable him; one year with another; to
  purchase this liberal; moderate; or scanty subsistence。 While the
  demand for labour and the price of provisions; therefore; remain
  the same; a direct tax upon the wages of labour can have no other
  effect than to raise them somewhat higher than the tax。 Let us
  suppose; for example; that in a particular place the demand for
  labour and the price of provisions were such as to render ten
  shillings a week the ordinary wages of labour; and that a tax of
  one…fifth; or four shillings in the pound; was imposed upon
  wages。 If the demand for labour and the price of provisions
  remained the same; it would still be necessary that the labourer
  should in that place earn such a subsistence as could be bought
  only for ten shillings a week free wages。 But in order to leave
  him such free wages after paying such a tax; the price of labour
  must in that place soon rise; not to twelve shillings a week
  only; but to twelve and sixpence; that is; in order to enable him
  to pay a tax of one…fifth; his wages must necessarily soon rise;
  not one…fifth part only; but one…fourth。 Whatever was the
  proportion of the tax; the wages of labour must in all cases
  rise; not only in that proportion; but in a higher proportion。 If
  the tax; for example; was one…tenth; the wages of labour must
  necessarily soon rise; not one…tenth part only; but one…eighth。
  A direct tax upon the wages of labour; therefore; though the
  labourer might perhaps pay it out of his hand; could not properly
  be said to be even advanced by him; at least if tile demand for
  labour and the average price of provisions remained the same
  after the tax as before it。 In all such cases; not only the tax
  but something more than the tax would in reality be advanced by
  the person who immediately employed him。 The final payment would
  in different cases fall upon different persons。 The rise which
  such a tax might occasion in the wages of manufacturing labour
  would be advanced by the master manufacturer; who would both be
  entitled and obliged to charge it; with a profit; upon the price
  of his goods。 The final payment of this rise of wages; therefore;
  together with the additional profit of the master manufacturer;
  would fall upon the consumer。 The rise which such a tax might
  occasion in the wages of country labour would be advanced by the
  farmer; who; in order to maintain the same number of labourers as
  before; would be obliged to employ a greater capital。 In order to
  get back this greater capital; together with the ordinary profits
  of stock; it would be necessary that he should retain a larger
  portion; or what comes to the same thing; the price of a larger
  portion; of the produce of the land; and consequently that he
  should pay less rent to the landlord。 The final payment of this
  rise of wages; therefore; would in this case fall upon the
  landlord; together with the additional profit of the farmer who
  had advanced it。 In all cases a direct tax upon the wages of
  labour must; in the long…run; occasion both a greater reduction
  in the rent of land; and a greater rise in the price of
  manufactured goods; than would have followed from the proper
  assessment of a sum equal to the produce of the tax partly upon
  the rent of land; and partly upon consumable commodities。
  If direct taxes upon the wages of labour have not always
  occasioned a proportionable rise in those wages; it is because
  they have generally occasioned a considerable fall in the demand
  for labour。 The declension of industry; the decrease of
  employment for the poor; the diminution of the annual produce of
  the land and labour of the country; have generally been the
  effects of such taxes。 In consequence of them; however; the price
  of labour must always be higher than it otherwise would have been
  in the actual state of the demand: and this enhancement of price;
  together with the profit of those who advance it; must always be
  finally paid by the landlords and consumers。
  A tax upon the wages of country labour does not raise the
  price of the rude produce of land in proportion to the tax; for
  the same reason that a tax upon the farmer's profit does not
  raise that price in that proportion。
  Absurd and destructive as such taxes are; however; they take
  place in many countries。 In France that part of the taille which
  is charged upon the industry of workmen and day…labourers in
  country villages is properly a tax of this kind。 Their wages are
  computed according to the common rate of the district in which
  they reside; and that they may be as little liable as possible to
  any overcharge; their yearly gains are estimated at no more than
  two hundred working days in the year。 The tax of each individual
  is varied from year to year according to different circumstances;
  of which the collector or the commissary whom the intendant
  appoints to assist him are the judges。 In Bohemia; in consequence
  of the alteration in the system of finances which was begun in
  1748; a very heavy tax is imposed upon the industry of
  artificers。 They are divided into four classes。 The highest class
  pay a hundred florins a year which; at two…and…twenty pence
  halfpenny a florin; amounts to L9 7s。 6d。 The second class are
  taxed at seventy; the third at fifty; and the fourth;
  comprehending artificers in villages; and the lowest class of
  those in towns; at twenty…five florins。
  The recompense of ingenious artists and of men of liberal
  professions; I have endeavoured to show in the first book;
  necessarily keeps a certain proportion to the emoluments of
  inferior trades。 A tax upon this recompense; therefore; could
  have no other effect than to raise it somewhat higher than in
  proportion to the tax。 If it did not rise in this manner; the
  ingenious arts and the liberal professions; being no longer upon
  a level with other trades; would be so much deserted that they
  would soon return to that level。
  The emoluments of offices are not; like those of trades and
  professions; regulated by the free competition of the market; and
  do not; therefore; always bear a just proportion to what the
  nature of the employment requires。 They are; perhaps; in most
  countries; higher than it requires; the persons who have the
  administration of government being generally disposed to reward
  both themselves and their immediate dependants rather more than
  enough。 The emoluments of offices; therefore; can in most cases
  very well bear to be taxed。 The persons; besides; who enjoy
  public offices; especially the more lucrative; are in all
  countries the objects of general envy; and a tax upon their
  emoluments; even though it should be somewhat higher than upon
  any other sort of revenue; is always a very popular tax。 In
  England; for example; when by the land…tax every other sort of
  revenue was supposed to be assessed at four shillings in the
  pound; it was very popular to lay a real tax of five shillings
  and sixpence in the pound upon the salaries of offices which
  exceeded a hundred pounds a year; the pensions of the younger
  branches of the royal family; the pay of the officers of the army
  and navy; and a few others less obnoxious to envy excepted。 There
  are in England no other direct taxes upon the wages of labour。
  ARTICLE IV   Taxes which; it is
  intended; should fall indifferently upon every
  different Species of Revenue
  The taxes which; it is intended; should fall indiffere