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詹姆士·斯图亚特（James Denham Steuart1712-1780）

“第一个试图建立经济学体系的不列颠人，是亚当·斯密进入经济殿堂的领路人”--马克思

　　詹姆士·斯图亚特（James Denham Steuart,1712～1780）是英国的经济学家，重商主义后期代表人物。1767年著作了《政治经济学原理研究》，

　　（1）斯图亚特提出了实际价值的概念，即一国平均需要的劳动时间决定的价值。

　　（2）斯图亚特对劳动的两种形式作了区分：创造一般等价物的劳动（产业）、创造使用价值的劳动（实在劳动）

　　 詹姆士·斯图亚特赋税思想在他1767年所著《政治经济学原理研究》一书（共5篇）中的第5篇 “赋税量与其适当应用”，专门阐述了他自己的税收思想。斯图亚特财政论首先提出公债论，其次研究赋税论。他认为，历史地看，赋税是充当君主借款的一种担保而产生的。他首先分析了税收起源和依据。他认为，“赋税产生的根源是在古代社会富人的生活靠隶属的劳动与徭役维持，经济社会是封闭的。以后自由思想解放了隶属的关系，过去，奴隶主不向奴隶与农奴支付劳动的报酬，现在需要支付了。这样导致了工商业新秩序的形成，并进而促成社会经济的繁荣。换言之，没有法律和纪律就不会有工商业的繁荣。因此，为了维持持久的法律与纪律，保障国家权力、安全和独立，势必需要充分的赋税与军备。”他认为，赋税是“用作政府经费支出的，通过立法机关法律程序或同意，对国家与个人征课的以果实、劳动或货币为表现形式的一定的贡献。”他从重商主义出发，认为税收作用，是以国家资金的形式，既为对国家有贡献的人，也为穷人增加公共福利，为此要向富人征税，以充当国家资金和对外贸易的补助基金。

　　斯图亚特对税收理论的发展并作出贡献的是他提出的赋税原则和税收分类。他的赋税原则是：税收必须按人民的年收入公平分配，不得妨碍纳税人的再生产；应当按照立法机关制订的法律程序征税；必须制订征税最低限度原则，不能破坏税源，不能有害国民生计与资本；实行按消费比例征收的原则，认为累进税会侵犯个人的财产、所得和利润。

Sir James Denham-Steuart, 7th Baronet (21 October 1712 – 26 November 1780) was a British economist.

Life

He was the only son of Sir James Steuart, Solicitor General for Scotland under Queen Anne and George I, and was born at Edinburgh. After passing through the University of Edinburgh he was admitted to the Scottish bar at the age of twenty-four.

He then spent some years on the Continent, and while in Rome entered into relations with the Young Pretender, Charles Edward Stuart. He was in Edinburgh in 1745, and so compromised himself that, after the battle of Culloden, he found it necessary to return to the Continent, where he remained until 1763. It was not indeed until 1771 he was fully pardoned for any complicity he may have had in the rebellion. He died at his family seat, Coltness, in Lanarkshire.

Works

In 1767 was published Steuart's Inquiry into the Principles of Political Economy. It was the most complete and systematic survey of the science from the point of view of moderate mercantilism which had appeared in England. But the time for the mercantile doctrines was past. Nine years later the Wealth of Nations was given to the world. Adam Smith never quotes or mentions Steuart's book; being acquainted with Steuart, whose conversation he said was better than his book, he probably wished to keep clear of controversy with him.

The German economists examined Steuart's treatise, especially in relation to the theory of value and the subject of population. They pointed out that he dwelt on the special characters which distinguish the economies proper to different nations and different grades in social progress. Hegel read it at a formative time.

Literature

• The Works, Political, Metaphysical and Chronological, of the late Sir James Steuart of Coltness, Bart., now first collected, with Anecdotes of the Author, by his Son, General Sir James Denham Steuart, were published in 6 vols 8vo in 1805. Besides the Inquiry they include:
• A Dissertation upon the Doctrine and Principles of Money applied to the German Coin (1758)
• Apologie du sentiment de M. le Chevalier Newton sur l'ancienne chronologie des Grecs (4to, Frankfort-on-the-Main, 1757)
• The Principles of Money applied to the Present State ef Bengal, published at the request of the East India Company (4to, 1772)
• A Dissertation on the Policy of Grain (1783)
• Plan for introducing Uniformity in Weights and Measures within the Limits of the British Empire (1790)
• Observations on Beattie's Essay on Truth
• A Dissertation concerning the Motive of Obedience to the Law of God, and other treatises.