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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的财产或收入按比例征收,就完全是任意的。

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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.

它打种不同的收入征收不同的税,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.

最大的落在那些受制于taille的人们按们缴纳的其税款的那么多一磅计人头税。

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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.

不可能按人头按收入的比例向人民征税,这似乎给了品征税的机会。

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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.

下层人民征收的人头税而言,它是劳动工资的直接征税,并伴随着这种税收的所有不便之处。

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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,如果不是按照假定的财​​富,而是按照每个纳税人的等级,就会变得完全不平等;同一等级的财富等级往往不相等。

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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.

在法国,王室实际收入的大部分来自八个不同的来源; taille、capitation、two vingtiemes、gabelles、助手、traites、庄园和烟草农场。

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