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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.

头税,如果试图根据每个捐助者财产或收入按比例征收,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.

它打算对收入征收税,即头税和消品税。

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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.

最大落在那些受制于taille上,他们按他们缴纳其他税款那么多一磅计算头税。

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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.

可能按头按收入比例向民征税,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.

就对下层民征收头税而言,它是对劳动工资直接征税,并伴随着这税收所有便之处。

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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.

头税,如果是按照假定财​​富,而是按照每个纳税等级,就会变得完全平等;同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.

在法国,王室实际收入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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