The Simplified Wealth of Nations of Adam Smith, Book 5, Chap. 2e, Part 2, Article 1: Tax on the Produce of Land and Barter taxation


Chapter 2e, Part 2: Article 1: Taxes on the produce of land



57 Taxes on the produce of land are really taxes on rent. 58 Tithes and land-taxes of this kind are very unequal taxes, even if they look perfectly equal. 59 The tithe is frequently a very unequal tax on the rent. 60 European Churches and Asian governments are supported by a land-tax based on the produce of the land and not its rent. 61 In Asia, this land-tax interests the sovereign in land improvement and cultivation.

Taxes on the produce of land which may be levied in kind or in money

63 The parish priest or a gentleman who has an estate, may sometimes find advantage in receiving tithes and rent in kind. 64 A tax on land produce levied in money may be levied according to: 65 When all payments for a tax are paid with a certain sum of money, instead of a certain portion of the produce, the tax has exactly the same nature as the English land-tax.

Next: Chapter 2f: House, Ground Rent