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国富论(五)

Capitation taxes, if it is attempted to proportion them to the fortune or revenue of each contributor, become altogether arbitrary.

人头税,如果试图根据每个捐助者财产或入按比例征,就完全是任意

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国富论(五)

The taxes which it is intended should fall indifferently upon every different species of revenue, are capitation taxes, and taxes upon consumable commodities.

它打算对各种入征税,即人头税和消品税。

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国富论(五)

The largest falls upon those subject to the taille, who are assessed to the capitation at so much a-pound of what they pay to that other tax.

最大那些受制于taille人身上,他们按他们缴纳其他税款那么多一磅计算人头税。

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国富论(五)

The impossibility of taxing the people, in proportion to their revenue, by any capitation, seems to have given occasion to the invention of taxes upon consumable commodities.

可能按人头按比例向人民征税,这似乎给了对消品征税机会。

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国富论(五)

Capitation taxes, so far as they are levied upon the lower ranks of people, are direct taxes upon the wages of labour, and are attended with all the inconveniencies of such taxes.

就对下层人民征人头税而言,它是对劳动工资直接征税,并伴随着这种税所有便之处。

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国富论(五)

Capitation taxes, if they are proportioned, not to the supposed fortune, but to the rank of each contributor, become altogether unequal; the degrees of fortune being frequently unequal in the same degree of rank.

人头税,如果是按照假定财​​富,而是按照每个纳税人等级,就会变得完全平等;一等级财富等级往往相等。

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国富论(五)

In France, the greater part of the actual revenue of the crown is derived from eight different sources; the taille, the capitation, the two vingtiemes, the gabelles, the aides, the traites, the domaine, and the farm of tobacco.

法国,王室实际大部分来自八个来源; taille、capitation、two vingtiemes、gabelles、助手、traites、庄园和烟草农场。

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