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Another disadvantage of personal taxes is that they may be too much felt or raised with too great severity.This, however, does not prevent them from being frequently evaded; for it is much easier for persons to escape a tax than for their possessions.
Of all impositions, that on land, or real taxation,has always been regarded as most advantageous in countries where more attention is paid to what the tax will produce, and to the certainty of recovering the product, than to securing the least discomfort for the people. It has been even maintained that it is necessary to burden the peasant in order to rouse him from indolence, and that he would never work if he had no taxes to pay. But in all countries experience confutes this ridiculous notion. In England and Holland the farmer pays very little, and in China nothing: yet these are the countries in which the land is best cultivated.On the other hand, in those countries where the husbandman is taxed in proportion to the produce of his lands, he leaves them uncultivated, or reaps just as much from them as suffices for bare subsistence.For to him who loses the fruit of his labour, it is some gain to do nothing. To lay a tax on industry is a very singular expedient for banishing idleness.