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Fiscal Quotes (1 quote)
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.
From Appendix A, 'Extracts From the Unpublished Writings of Carnot', Reflections on the Motive Power of Heat (1890, 2nd ed. 1897), 212.
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