David Hume

"The best taxes are such as are levied upon consumptions, especially those of luxury; because such taxes are least felt by the people. They seem, in some measure, voluntary; since a man may choose how far he will use the commodity: They naturally produce sobriety and frugality, if judiciously imposed: And being confounded with the natural price of the commodity, they are scarcely perceived by the consumers. Their only disadvantage is that they are expensive in the levying."

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Source: David Hume (1826). “The philosophical works of David Hume”, p.387

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David Hume

David Hume

Philosopher, Historian

David Hume was a Scottish philosopher known for his influential ideas on empiricism, skepticism, and human nature, particularly in 'A Treatise of Human Nature.'

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