詹姆士·斯圖亞特

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詹姆士·斯圖亞特（James Denham Steuart1712-1780）

“第一個試圖建立經濟學體系的不列顛人，是亞當·斯密進入經濟殿堂的領路人”--馬克思

　　詹姆士·斯圖亞特（James Denham Steuart,1712～1780）是英國的經濟學家，重商主義後期代表人物。1767年著作了《政治經濟學原理研究》，

　　（1）斯圖亞特提出了實際價值的概念，即一國平均需要的勞動時間決定的價值。

　　（2）斯圖亞特對勞動的兩種形式作了區分：創造一般等價物的勞動（產業）、創造使用價值的勞動（實在勞動）

　　 詹姆士·斯圖亞特賦稅思想在他1767年所著《政治經濟學原理研究》一書（共5篇）中的第5篇 “賦稅量與其適當應用”，專門闡述了他自己的稅收思想。斯圖亞特財政論首先提出公債論，其次研究賦稅論。他認為，歷史地看，賦稅是充當君主借款的一種擔保而產生的。他首先分析了稅收起源和依據。他認為，“賦稅產生的根源是在古代社會富人的生活靠隸屬的勞動與徭役維持，經濟社會是封閉的。以後自由思想解放了隸屬的關係，過去，奴隸主不向奴隸與農奴支付勞動的報酬，現在需要支付了。這樣導致了工商業新秩序的形成，併進而促成社會經濟的繁榮。換言之，沒有法律和紀律就不會有工商業的繁榮。因此，為了維持持久的法律與紀律，保障國家權力、安全和獨立，勢必需要充分的賦稅與軍備。”他認為，賦稅是“用作政府經費支出的，通過立法機關法律程式或同意，對國家與個人徵課的以果實、勞動或貨幣為表現形式的一定的貢獻。”他從重商主義出發，認為稅收作用，是以國家資金的形式，既為對國家有貢獻的人，也為窮人增加公共福利，為此要向富人徵稅，以充當國家資金和對外貿易的補助基金。

　　斯圖亞特對稅收理論的發展並作出貢獻的是他提出的賦稅原則和稅收分類。他的賦稅原則是：稅收必須按人民的年收入公平分配，不得妨礙納稅人的再生產；應當按照立法機關制訂的法律程式徵稅；必須制訂徵稅最低限度原則，不能破壞稅源，不能有害國民生計與資本；實行按消費比例征收的原則，認為累進稅會侵犯個人的財產、所得和利潤。

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

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.

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.

• 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.