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By Waldemar & Zbiegniewski, Andre R. Pajdosz

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Steuart examined in detail the shifting and incidence of taxes as well as the macroeconomic effects of government expenditure. 22 The funds were composed of the produce of the earth, the produce of the industry of humans, and humans’ personal service. Fruits were defined as the surplus that remains after deducting from the fund expenses necessary to maintain production and service (Steuart 1998 [1767], vol. 4: 138–41). Steuart identified three categories of taxes: proportional taxes, cumulative taxes, and personal taxes.

It could also be used to relieve manufacturers should the price of their work fall below the level of subsistence. An increase in demand for manufacturers’ work would increase demand for agricultural products and commercial services. Demand for land would also increase and improvement of land would be promoted. Consequently, the income produced from the rent of land would rise. The expansion of markets for manufactures, agricultural products and commercial services would require an increase in the means of exchange – that is, money: ‘so a statesman when he intends suddenly to augment the taxes of his people, without interrupting their industry, which then becomes still more necessary than ever, should augment the circulating equivalent in proportion to the additional demand for it’ (Steuart 1998 [1767], vol.

Personal taxes were exemplified by personal services in public works and the military. 1 Proportional taxes Steuart showed a difference in the shifting and incidence between proportional and cumulative taxes. A proportional tax is ‘consolidated as it were with the price of the commodity, and must of necessity raise the price of it’ (Steuart 1998 [1767], vol. 4: 155). Hence, the burden of the tax would be carried by consumers, not by the producers of the commodity. If the commodity taxed was a luxury good, the consumers could not shift the burden onto others.

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