本章追溯了税收的起源,探讨了税收在古希腊罗马时期的形式及税率,并论述了征税对国家经济的影响。总的来说,作者认为太重的税收不利于国际贸易的发展,会降低国家的总收入。作者对关于税收的两种学派——自由贸易主义和贸易保护主义——的产生和历史沿革做了有趣的论述,使我们对这两派的主要论点和发展轨迹有了比较清楚的了解。税收所反映的西方经济思潮在这里得到了明晰的阐述。 This chapter traces the origins of tax revenue, discusses the forms and rates of taxation in ancient Greece and Rome, and discusses the impact of taxation on the national economy. In general, the author believes that taxes that are too heavy are not conducive to the development of international trade and will reduce the country’s total income. The author makes an interesting exposition of the birth and historical evolution of the two schools of taxation, free trade and trade protectionism, which give us a clearer understanding of the major arguments and trajectories of the two factions. The trend of western economic thought reflected by taxation has been clearly stated here.