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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.

人头试图根据每个捐助者财产或按比例征,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.

它打算对各种不同不同,即人头和消

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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.

最大落在那些受制于taille人身上,他们按他们缴纳其他那么多一磅计算人头

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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.

不可能按人头按比例向人民征,这似乎给了对消品征机会。

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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而言,它是对劳动工资直接征,并伴随着这种所有不便之处。

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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.

人头不是按照假定财​​富,而是按照每个纳等级,就会变得完全不平等;同一等级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,王室实际大部分来自八个不同来源; taille、capitation、two vingtiemes、gabelles、助手、traites、庄园和烟草农场。

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