英国资产阶级古典政治经济学的完成者大卫·李嘉图（１７２２－１８２３年）在《政治经济学及赋税原理》等著作中阐述的赋税理论。即包括关于赋税的一般原理，又包括农产品税、地租什一税、利润税、工资税等赋税各论。李嘉图的《赋税论》以自由主义经济思想为基础，反对国家干 The tax theory, as elaborated by David Ricardo (1722-1823), the author of the classical political economy of the British bourgeoisie, in his book Political Economy and Tax Principles. That includes the general principles of taxation, but also include agricultural products tax, rent and even a tax, profit tax, payroll tax and other tax theory. Ricardo’s “tax theory” is based on the liberal economic thinking and opposes state intervention