---
title: "Meaning & Key Takeaway of: The best taxes are such as are levied…"
description: "\"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 som..."
image: "https://sms4smile.com/quotes/i/547/david-hume-538_commodity_the-best-taxes-are-such-as-are-levied-up_2755990.jpg"
---

#  The best taxes are such as are levied upon consumptions…

![“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…” quote by David Hume](https://sms4smile.com/quotes/i/547/david-hume-538_commodity_the-best-taxes-are-such-as-are-levied-up_2755990.jpg)   [Download](https://sms4smile.com/quotes/i/547/david-hume-538_commodity_the-best-taxes-are-such-as-are-levied-up_2755990.jpg) [Open image](https://sms4smile.com/quotes/i/547/david-hume-538_commodity_the-best-taxes-are-such-as-are-levied-up_2755990.jpg)

> “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.”

[David Hume](https://sms4smile.com/quotes/author/david-hume/)

## About This Quote

This interpretation was drafted with AI assistance. It is one reading of the quote, not the author's own explanation.

Consumption taxes on luxury goods are less burdensome because people can choose how much to use them, making the tax feel voluntary and encouraging frugality, though they are costly to administer.

**In simple terms:** Luxury taxes feel optional and promote thrift, but are expensive to collect.

Key Takeaway

Use taxes that let consumers decide usage.

Themes

economics taxation consumer behavior

Mood

analytical critical

Type

policy economic

When to use this quote

- government budgeting
- policy design
- luxury market regulation

Key Concepts

public finance behavioral economics

Questions to Reflect On

- How does consumer choice affect tax effectiveness?
- What alternatives reduce administrative expense?

A Different Perspective

Implementation cost can be high and may be evaded.

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[Consumers](https://sms4smile.com/quotes/about/consumers/) [Consumption](https://sms4smile.com/quotes/about/consumption/) [Frugality](https://sms4smile.com/quotes/about/frugality/) [Luxury](https://sms4smile.com/quotes/about/luxury/) [Men](https://sms4smile.com/quotes/about/men/) [People](https://sms4smile.com/quotes/about/people/) [Sobriety](https://sms4smile.com/quotes/about/sobriety/) [Taxes](https://sms4smile.com/quotes/about/taxes/)

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