Taxes upon luxuries are finally paid by the consumers of the commodities taxed, without any retribution.
对奢侈品征税最终由被征税商品的消费者支付, 没有任何报复。
国富论(五)
Even the trade in the commodities taxed, would be carried on with much more advantage than at present.
即使是被征税的商品贸易, 也会比现在更有优势。
国富论(五)
Secondly, such taxes necessarily occasion some obstruction or discouragement to certain branches of industry. As they always raise the price of the commodity taxed, they so far discourage its consumption, and consequently its production.
An excise or excise tax (sometimes called a special excise duty) is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excises are distinguished from customs duties, which are taxes on importation. Excises are inland taxes, whereas customs duties are border taxes.