Economic Policy and the True Believer: The Use of Ricardian Rent Theory in the Bombay Survey and Settlement System
研究了古典经济学家詹姆斯·密尔如何影响英国在印度的土地税政策，特别是孟买管辖区官员依据李嘉图地租理论设计复杂土地税，但实际征税依赖间接证据，农业改善更多归因于农产品价格上涨而非理论精确应用。
The classical political economists, especially James Mill, had a major role in shaping British land tax policy in India. Only in Bombay Presidency did the men who administered the land tax share Mill's view of rent as the legitimate and appropriate source of revenue for government expenditure. These men created a land tax of considerable complexity in their desire to collect only a part of the rent from each field and thereby to foster economic development in the region. Even with their cadastral survey completed, however, they were compelled to use circumstantial evidence to determine whether any particular level of taxation was less than or greater than the rent. Agriculture in the Deccan and the Karnatak did improve after the implementation of the survey and settlement system, but available evidence suggests that rising prices for agricultural goods may have been as or more important than careful adherence to the finer points of Ricardian rent theory.