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