“Taxes are regarded by economists as an evil, but as a necessary evil, since they provide for public expenses. Consequently, economists think that if the government possessed sufficient revenues, in domains for example, the suppression of all taxes would be a desirable measure.”
“Taxes are a means of influencing production and commerce to give to them a direction which they would not naturally have taken. Such an influence may undoubtedly have disagreeable consequences if the taxes are imposed without discrimination or exclusively for a fiscal purpose, but it is entirely otherwise if wisdom and tact preside at their institution.”
“A tax on the rent of a farm would be much better than a tax on the land itself. Proprietors then could only avoid taxes by themselves improving their property. As it is, they merely collect the rents, and usually employ their surplus in unproductive expenditure, while the proprietary farmers voluntarily devote theirs to the improvement of the land.”
“A tax on the farms would then result in the proprietors themselves working the lands, and this would mean better cultivation, and improvements which would yield returns indeed, but at too remote a period for the tenant. It would tend to a
