Notes and comments. Ricardo on income tax: a note
指出李嘉图的经济学体系无法产生完全符合其税收标准（分配中性、价格中性、最低税收以及确定性、便利性和财产安全）的税种，这或许解释了他为何未明确建议英国政府应建立何种税收制度。
Despite the fact that Ricardo experienced Pitt's income tax policies, and that he regarded taxation as the most important issue to which the principles of political economy should be applied, he rarely referred to actual tax reforms. This paper indicates that Ricardo's system of economics cannot bring about any tax that is completely compatible with his main criteria for taxation (distribution neutrality, price neutrality and minimum taxation) as well as certainty, convenience and the security of property. This result may explain why Ricardo did not say which type of taxation system the British government should establish.