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yksd foÙk

uksV dj losaQA blh ckr dks izks- ihxw us fuEu 'kCnksa esa O;Dr fd;k gS] ¶/uh O;fDr;ksa dks viuh vk; ls tks
lUrqf"V (satisfaction) feyrh gS] mldk ,d cM+k Hkkx ml vk; dh lEiw.kZ ek=kk ls ugha] cfYd mldh
lkisf{kd ek=kk (relative amount) ls izkIr gksrk gSA ;fn lHkh /uh O;fDr;ksa dh vk; ,d lkFk de
1
dj nh tk, rks Hkh mudh lUrqf"V dk og Hkkx lekIr ugha gksxkA¸ yksx /uh gksuk ugha pkgrs cfYd os
rks vU; yksxksa dh vis{kk vf/d /uh gksuk pkgrs gSaA ;fn dj dh vnk;xh osQ ckn Hkh A O;fDr B ls vfèkd
/uh gS rks dj yxus ls A osQ dM+k Je djus rFkk vf/d cpr djus osQ ekxZ esa dksbZ ck/k mRiUu ugha gksxhA
bldk dkj.k ;gh gS fd og B osQ eqdkcys viuh lkisf{kd lUrqf"V dks c<+kus vFkok vf/d cuk;s j[kus osQ
fy, lnk iz;Ru'khy jgsxkA
oqQN vkSj Hkh ,slh ifjfLFkfr;k¡ gSa ftuosQ vUrxZr djk/ku dh izÑfr djnkrkvksa dh euksn'kk dks
izHkkfor djrh gSA ;s fuEu izdkj gSaµ
(1) rsth o eUnh esa djk/ku dk izHkko (Effect of Taxation in Booms and Depression)µrsth
vFkok c<+rh gqbZ dherksa dh vof/ esa] O;kikjh vkSj mRiknd Hkfo"; esa vf/d ykHk dekus osQ ckjs esa lkekU;r%
vk'kkoknh jgrs gSaA vr% Hkkjh djk/ku mudks dfBu Je djus rFkk vf/d cpr o fuos'k djus ls ugha jksdrsA
vr% rsth vFkok dherksa osQ c<+kus dh vof/;ksa esa] yksxksa dh iszj.kkvksa ij djk/ku osQ izfrowQy izHkko ugha iM+rs
vkSj bl izdkj mRiknu ij Hkh djk/ku osQ cqjs izHkko ugha iM+rsA blosQ foijhr] eUnh vFkok fxjrh gqbZ dherksa
dh vof/ esa] O;kikjh rFkk mRiknd Hkfo"; esa gkfu;k¡ gksus osQ Hk; ls lkekU;r% fujk'k cus jgrs gSaA vr% djkèkku
mudh dke djus] cpr djus rFkk fuos'k djus dh bPNk dks grksRlkfgr djrk gSA bl izdkj] eUnh vFkok dhersa
fxjus dh vof/;ksa esa] djk/ku yksxksa dh izsj.kkvksa ij izfrowQy izHkko Mkyrk gS vkSj mldk Lo:i mRiknu dks
{kfr igq¡pkrk gSA
(2) ;q¼dky esa djk/ku dk izHkko (Effect to Taxation in Times of War)µ;q¼ dk dky Hkh
dherksa osQ c<+us dk gh dky gksrk gSA ;q¼dky esa dherksa esa c<+us dh izo`fÙk blfy, ikbZ tkrh gS D;ksafd ,d
vksj rks ljdkjh [kpZ Hkkjh ek=kk esa fd;k tkrk gS vkSj nwljh vksj oLrqvksa o lsokvksa dh ek¡x mu fnuksa esa cgqr
c<+ tkrh gSA bl fLFkfr esa] mRiknd rFkk O;kikjh ykHk dekus dh n`f"V ls cM+s vk'kkoknh cu tkrs gSa ftlls
mudh dke djus] cpr djus rFkk fuos'k djus dh bPNk ij djk/ku dk izfrowQy izHkko ugha iM+rkA blosQ
vfrfjDr] tgk¡ rd ns'k osQ ukxfjdksa dk loky gS] viuh jk"Vªh; Hkkoukvksa osQ dkj.k] os ;q¼dky esa djk/ku
osQ :i esa vf/d va'knku nsus esa Hkh dksbZ ladksp rFkk ijs'kkuh eglwl ugha djrsA
(3) djk/ku dk izHkko rFkk m|ksxksa dh fdLe (Effect of Taxation and the Type of Industries)µ,sls
m|ksx] ftudk fd vk/kj etcwr gS rFkk tks dkiQh ykHk dek jgs gksrs gS] djk/ku osQ Hkkjh cks> dks mBkus esa
Hkh leFkZ gksrs gSa] eqdkcys mu m|ksxksa osQ tks fd u;s&u;s LFkkfir gq, gksrs gSa rFkk vius vfLrRo ek=k osQ fy,
gh la?k"kZ dj jgs gksrs gSaA vr% f'k'kq m|ksxksa (infant industries) osQ mRiknu ij djk/ku izfrowQy izHkko Mky
ldrk gSA bl fLFkfr esa ;g mfpr gksxk fd ,sls u;s&u;s LFkkfir m|ksxksa dks oqQN le; osQ fy, djk/ku ls eqDr
dj fn;k tk, rkfd mudk rhoz xfr ls fodkl gks losQ vkSj os mu m|ksxksa dh izfr;ksfxrk dk lkeuk djus esa
leFkZ gks losaQ] tks fd dkiQh yEcs le; ls dk;Z dj jgs gSaA
(4) fuxe ln`'k m|eksa ij djk/ku dk izHkko (Effect of Taxation on Corporate Enterprise)µvc
rd geus bl ckr dk foospu fd;k gS fd O;fDrxr djnkrkvksa] O;kikfj;ksa rFkk mRikndksa vkfn dh izsj.kkvksa
ij] vFkkZr~ mudh dke djus] cpr djus rFkk fuos'k djus dh bPNk ij djk/ku osQ D;k izHkko iM+rs gSaA ijUrq
oqQy cprksa rFkk fuos'kksa dk ,d cM+k Hkkx vktdy fuxe ln`'k m|eksa }kjk dke esa yk;k tkrk gSA ;|fi djkèkku
ls fuxe (corporations) oSls izHkkfor ogh gksrs tSls O;fDr gksrs gSa] fiQj Hkh fuos'k (investment)] mRiknu
rFkk foLrkj ls lEcfU/r mudh uhfr;k¡ djk/ku dh izÑfr ls dkiQh izHkkfor gksrh gSA mnkgj.k osQ fy,] ;fn
ykHkksa dh mu /ujkf'k;ksa ij Hkkjh ek=kk esa dj yxk;s tkrs gSa tks fd iqu% m|ksxksa esa gh yxk fn;s tkrs gSa rks bldk

1. Pigou, Economics of Welfare, page 90.

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