국부론

[박대선]

국부론를 우연히 읽었다. 근면한 외국인은 초대하고 미혼자는 양육의 부담을 지지않으므로 조세를 부과해야 한다고 저자는 주장하는데 바른 말이다. 요즘 처럼 합계출산율이 2.1의 절반도 않되는 때는 더욱 필요하기도 하다. 조세부담은 미혼자가 아니라 평균 자녀수가 2명미만이거나 국방의 부담을 하지않은 사람에게 준다면 남녀평등에도 도움이 될 듯하다. 능력이상을 출산하는 것도 문제니 여성은 2명을 출산하면 세금을 면제하고 출산을 원하지않거나 불가능한 사람은 2년의 군복무나 사회봉사명령을 하면 적절할 것으로 본다. 1명이하나 3명이상을 출산하는 경우 부부에게 부담금을 매년 부과하면 된다. 56   
                              
저자는 국부는 생산량에 의해 결정되고 생산은 노동인구와 시간은 물론 생산성을 그 중요요소로 꼽고있다. 대한민국의 생산은 인구감소와 고령화로 노동인구와 시간이 감소하므로 자동화를 통해 생산성을 그 이상 증대할 필요가 있다. 로봇이나 인공지능이 우리의 일자리를 빼앗는 것이 아니고 오히려 생산량을 유지하거나 증가시켜줄 가능성이 큰 것이다. 부유한 나라는 주5일을 근무하면서도 휴일없이 일하는 가난한 나라보다 풍족하게 산다. 사람도 쉬엄쉬엄 일하면서도 장기간 일하는 사람보다 많이 버는 경우가 많다. 그러니 자녀를 많이 낳는 것보다 하나를 낳더라도 생산성을 더 높히는 것이 좋다. 

문제는 상속세가 너무 높아 국부가 유출되고 있다는 점이다. 삼성만 해도 상속세 수십조를 내기위해 지분을 팔고 있고 부자들의 이민도 급증하고 있다. 참고로 세금이 높기로 유명한 스웨덴은 2004년에 홍콩은 2006년에 그리고 싱가폴은 2008년에 상속세를 폐지했고 내가 유학중인 캐나다는 상속세가 없으며 미국도 배우자공제가 한국보다 훨씬 높아 상속세를 내는 경우가 거의 없다. 하지만 한국은 왠만한 집한채만 있어도 상속세 과세대상이 되고 회사지분에 대해 할증까지 하므로 상속세 물납으로 정부가 최대주주가 되는 경우도 종종발생한다. 

주지하듯이 자본이 없으면 먹고살기 바쁘기에 생산성향상에 투자할 수가 없다. 한국은 지금 인구가 줄고 있는데 더 심각한 것은 부자가 더 빠른 속도로 줄고 있다는 것이다. 71  가격변동은 지대보다 임금과 이윤에 더 큰 영향을 미친다. 기본적으로 지대는 평균적이고 통상적인 가격을 예상하여 결정하고 계약하기 때문이다. 150 장기적으로 독점가격은 매수자가 낼 수있는 최고의 가격이다. 반대로 경쟁가격은 매도자가 계속 공급할 수있는 가격이므로 최저가격이다. 다만 단기적으로 독점가격 이상이나 경쟁가격 이하로도 매매될 수는 있다. 154

장기적으로 임금은 최저생계비이하로 낮아질 수없다. 그 이하가 된다면 지속적인 노동공급이 중단되기 때문이다. 임금인상은 이로 인해 더 많은 이익이 가능한 경우에 발생한다. 즉 수요가 공급보다 많다면 임금을 인상하여 필요한 수요를 채우는 것이 이익에 도움이 된다. 164 이율은 제한되었는데 주로 10%이상을 금하는 방식이었다. 하지만 기대와는 달리 오히려 매매와 이자의 속임수가 증가하는 악영향이 커졌기에 폐지되었다. 191
 
인류초기에 가장 중요한 직업중의 하나였던 사냥과 어획은 사회가 발달하면서 취미생활이 되었고 직업으로 하는 사람은 최저 계층에 국한된다. 207 지대는 초과수익으로 정의되며 토지의 품질에 따라 증가한다. 더 많은 목초를 생산할 수있는 목초지는 더 많은 가축을 키우게 하며 더 좁기에 투입되는 노동도 줄어드는 이중의 효과가 있어 품질이상으로 증가한다. 또한 수요지인 도시인근의 토지는 수송비용이 감소하므로 더 많은 초과이익을 발생시키므로 지대역시 증가한다. 273
   
방목지가 많은 경우 고기가 쌀보다 저렴하다. 도축비용이 재배비용보다 저렴하기 때문이다. 하지만 인구가 증가하여 경작이 대부분의 토지를 차지하면 고기값이 더 비싸진다. 방목에서는 필요하지 않았던 목초생산비용이 추가되는데 이는 재배비용과 비슷하기 때문이다. 275 탄광의 지대는 생산물의 10%가 일반적인데 지표지의 지대는 생산과 관계없이 평균 생산물의 33%에 달한다. 탄광의 지대는 변동성이 크기에 지표지의 지가가 지대의 30배라면 탄광은 10배로도 충분하다. 302

원시시대에는 모두가 자급자족했다. 분업은 생산성을 향상시키나 이를 위해 자본이 필요하다. 당장 먹을 것이 없는데 핀을 만들 재료를 사고 만든후 팔아서 의식주를 해결하려면 자본의 축적이 필수적이다. 분업에 따라 필요한 구매자금, 인건비, 그리고 매수시까지의 생필품이 준비되어야 한다. 그래서 자본의 축적은 필수다. 자원이 많은 아프리카가 빈곤에 시달리는 것은 자본이 권력자에 의해 독점되고 국민의 생산에 활용되지 못하기 때문이다. 440 

내가 거주하는 집은 고시가 211천불로 방이 6개이고 2개는 개선가능하므로 400불로 보면 월3200불의 임대소득도 가능하다. 그려면 연소득 38천불이니 공과금부담을 조건으로 하면 재산세와 수리비로 절반정도를 사용한다고 해도 19천불의 소득이 가능하므로 그 10배로 보면 192천불이 적정가격인 셈이다. 지붕누수수선비와 월1600불씩인 겨울 기름보일러를 500불수준으로 줄일 수있는 전기난방공사비가 얼마나 필요한지는 몰라도 이만큼 공제하고 매입하면 큰 부담은 없을 것으로 보인다. 

생산은 물건을 남기기에 유용하며 서비스는 남기지않기에 그렇지 않다는 생각은 다소 의외다. 물론 하인의 서비스는 주인을 빈한하게 만들지만 직원의 제조는 주인을 부유하게 한다는 것은 동의하지만, 우리는 만족하기위해 필요보다 더 먹거나 비싼 음식을 구입하기도 하고 자녀를 가지려는 목적외에 짝짓기를 하기도 하기때문이다. 어부는 어획물을 팔지만 취미로 낚시하는 사람은 잡아서 방생하기도 한다. 지나친 것은 분명 문제가 있지만, 저자의 견해에 의하면 군대나 경찰, 그리고 여가생활은 피해야 한다. 하지만 적절한 여가는 사람들을 더 생산적으로 만들지 않을까? 526

지대는 이자보다 안정성이 크다. 그래서 이율이 10%라면 지가는 11년의 구매년수로 형성된다. 또한 이자가 5%로 하락하면 지가는 25년의 지대로 상승한다. 프랑스는 영국보다 이자율이 높고 지가는 더 낮아 영국은 30년의 지대에 해당하나 프랑스에서는 20년에 불과하다. 당시는 금본위제로 물가상승이 거의 없었으므로 현대 대부분의 선진국 중앙은행이 가진 2%내외 물가상승 목표율을 고려하면 임대수익률은 이율보다 1%낮은 것이 아니고 1%높아야 한다. 537
  
노예제도는 결코 이익이 되지않는다. 생산이 증가해도 그 이익을 가질 수없는 노예는 가급적 편하게 지내려하기에 노예의 숙식제공에 필요한 만큼도 생산하지 못할 가능성이 커지고 이는 소유주를 가난하게 만든다. 582 도시가 발달하여 자유권을 영주에게 사게 되는데 그 내용은 딸을 영주허가없이 시집보낼 수있는 것, 상속을 영주가 아닌 자녀에게 할 수있는 것, 그리고 유언에 의해 동산을 처분할 수있는 것 등인 것으로 보아 그 이전에는 그렇지 않았다는 것을 유추할 수있다. 주로 영주는 시골의 성에서 살았고 도시에는 상인과 장인 등이 살았기 때문에 원래 그들의 신분은 농노와 다를 바가 없었다. 1-583

청어장려금을 노력에 따라 증감하는 어획이 아니라 투자에 따르는 톤수로 지급하면 당연히 과잉설비를 투자하게 되고 자본효율성을 해친다. 127 고대에는 국민의 20-25%가 군인이라고 생각했으나 근대에는 1%이상되기 어렵다. 상비군이기때문이다. 이에 따르면 한국의 인구가 5천만일 때 가능한 최대 군인수는 50만인데 현역을 기준으로 정확히 50만이다. 천명당 군인수는 북한이 306명으로 세계1위고 싱가폴 244명 다음인 한국이 3위인 140명이다. 그러니 인당국민소득이 전세계 최하위권인 것도 무리는 아니다. 359

군대처럼 세금이 필요한 곳이 법원과 인프라투자다. 472 가옥의 임대료는 시장이자율에 자본회수율이 더해져야 한다. 시장이자율이 4%인 곳에서는 가옥의 수명이 50년내외라면 6%내외가 적당하다. 만약 7%내외라면 차이 1%는 지대가 된다. 가옥보다는 지대에 대한 과세가 더 적당한데 이는 가옥에 대한 과세는 임대료를 그만큼 인상시키기 때문이다. 542 영국의 가옥조세는 임대료에 비례하지않고 난로의 수에 과세하다가 방문조사에 대한 반감이 심해지자 혁명후에 외부조사가 가능한 창문의 수에 과세하게 되었다. 550
 
임금에 대한 과세나 생필품에 대한 과세는 반드시 임금을 올린다. 사치품에 대한 과세는 영향이 없지만 창문세는 도시보다 시골의 부담을 가중시키며 하인에 대한 과세는 중산층이 줄어들게 만든다. 587 술이나 담배와 같은 사치품에 대한 과세는 임금에 미치는 영향이 없다. 다만 맥아에 과세를 한다면 맥아를 사용하는 포도주와 포도주를 증류하여 만들어지는 브랜디의 세금을 줄이는 것이 합리적이다. 특히 화주에 비해 건강에 미치는 영향이 적은 포도주나 맥주에 대한 감세가 필요하다. 615 

공채도 채무가 누적되면 파산하게 된다. 그런데 이를 회피하기위해 발권자가 주화의 명목가치를 인상하기도 하는데 이 편법은 공개파산보다 더 나쁜 결과를 낸다. 채권자가 제대로 보상받지 못하면서 보상했다고 주장하기때문이다. 그래서 발권자이자 채무자의 명예는 더욱 추락하게 된다. 하지만 로마시대부터 이러한 편법은 주기적으로 채용되왔다. 1차포에니전쟁말에 명목가치를 6배로 인상하여 채무롤 1/6로 줄인 것을 포함하여 많은 사례가 발견된다. 이는 주로 빈자인 채무자에게도 환영을 받아져서 선거용으로 악용되었는데 사회혼란은 더욱 가중된다. 2-671

4편 정치경제학의 체계에 관하여
서론························································································8
제1장 상업의 체계, 즉 중상주의 체계의 원리에 관하여···········································8
제2장 국내에서 생산될 수 있는 재화의 외국으로부터의 수입에 대한 제한에 관하여················38
제3장 무역차액이 불리하다고 생각되는 나라들로부터 오는 거의 모든 종류의 재화의 수입에 대한 특별한 제한들에 관하여··········································································65
제1절 그들 제한은 상업 체계의 원리에 비춰 보아도 불합리하다는 것에 관하여··················65
예금 은행, 특히 암스테르담 예금 은행에 관한 여론···········································73
제2절 이러한 이상한 제한은 다른 원리상으로도 불합리하다고 하는 것에 관하여·················86
제4장 조세 환급에 관하여····································································99
제5장 장려금에 관하여·····································································107
곡물 무역 및 곡물법에 관한 여론··························································132
제6장 통상조약에 관하여···································································163
제7장 식민지에 관하여·····································································180
제1절 새 식민지 건설의 동기에 관하여·····················································180
제2절 새 식민지 번영의 원인······························································192
제3절 아메리카 발견 및 희망봉 경유의 동인도 항로의 발견에서 유럽이 얻은 이익에 관하여·····226
제8장 중상주의 체계에 관한 결론····························································291
중농주의 여러 체계, 즉 토지 생산물을 모든 나라의 수입과 부의 유일한 또는 주요한 원천이라고 주장하는 경제학의 여러 체계에 관하여·······················································319

5편 주권자 또는 국가의 수입에 관하여
제1장 주권자 또는 국가의 지출······························································353
제1절 국방비에 관하여····································································353
제2절 사법비에 관하여····································································375
제3절 공공 토목 사업 및 공공시설의 경비에 관하여··········································391
제1항 사회의 상업을 조장하기 위한 공공 토목 사업 및 공공시설에 관하여···················392
1. 상업을 일반적으로 조장하는 데 필요한 것에 관하여···································392
2. 상업의 특수 부문을 조장하는 데 필요한 공공 토목 사업 및 공공시설에 관하여···········402
제2항 청소년 교육시설의 경비에 관하여··················································437
제3항 모든 연령층의 국민의 교육을 위한 시설들의 비용에 관하여···························472
제4절 주권자의 위엄을 유지하기 위한 경비에 관하여········································507
결론······················································································508
제2장 사회의 일반적 또는 공공적 수입의 제원천에 관하여·····································510
제1절 주권자 또는 국가에 독특하게 속할 수 있는 원자 또는 수입의 원천에 관하여··············511
제2절 조세에 관하여······································································521
제1항 임대료에 대한 조세·지대에 대한 조세·············································525
1. 지대에 비례하지 않고 토지 생산물이 비례하는 조세···································537
2. 가옥의 임대료에 대한 조세··························································542
제2항 이윤 즉 자재에서 생기는 수입에 대한 조세··········································552
특수한 직업의 이윤에 대한 조세·······················································559
제1항 및 제2항에 대한 부록·····························································567
토지·가옥 및 자재의 자본 가치에 대한 조세············································567
제3항 노동임금에 대한 조세·····························································577
제4항 모든 종류의 수입에 차별 없이 과해지기로 작정된 조세·······························581
1. 인두세············································································581
2. 소비품에 대한 조세································································585
제3장 공채에 관하여·······································································637

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역자 해제····················································································5
편자 서문···················································································19
편자 해설···················································································24
서론 및 본서의 구상········································································70

1편 노동생산력의 원인에 관하여, 그리고 그 생산물이 인민의 여러 계급 가운데에서 자연적으로 분배되는 질서에 관하여
제1장 분업에 관하여·········································································76
제2장 분업을 일으키는 원리에 관하여·························································88
제3장 분업은 시장의 크기에 의해서 제한된다는 것·············································93
제4장 화폐의 기원 및 사용에 관하여··························································99
제5장 상품의 실질 가격 및 명목 가격에 관하여, 즉 상품의 노동가격 및 화폐가격에 관하여········109
제6장 상품 가격의 구성 부분에 관하여·······················································133
제7장 상품의 자연가격과 시장상품에 관하여··················································144
제8장 노동의 임금에 관하여·································································157
제9장 자재의 이윤에 관하여·································································189
제10장 노동 및 자재의 여러 가지 용도에 있어서의 임금과 이윤에 관하여························205
제1절 직업 그 자체의 성격에서 생기는 불평등···············································206
제2절 유럽의 정책에 의하여 야기된 불평등 ················································232
제11장 토지의 지대에 관하여································································269
제1절 항상 지대를 제공해 주는 토지 생산물에 관하여········································272
제2절 지대(地代)를 낳을 때도 있고, 낳지 않을 때도 있는 토지 생산물에 관하여················293
제3절 항상 지대를 낳는 부류의 생산물과 어떤 때는 지대를 낳아 주고, 어떤 때는 낳지 않는 부류의 생산물 각 가치 사이의 비율 변동에 관하여··················································313
1. 과거 4세기 동안에 있었던 은의 가치의 변동에 관한 여론·································315
제1기················································································315
제2기················································································335
제3기················································································337
2. 금과 은의 각각의 가치 사이에 있는 비율의 변동········································361
3. 은의 가치가 아직도 계속 내리고 있지 않은가 하는 의심의 근거···························368
4. 개량의 진보가 세 부류의 총생산물에 미치는 여러 가지 영향·····························370
제1부류··············································································370
제2부류··············································································373
제3부류··············································································385
5. 은의 가치의 변동에 관한 여론의 결론··················································398
6. 개량의 진보가 제조품의 실질 가격에 미치는 효과·······································404
본 장의 결론···············································································411

2편 자재의 성질·축적 및 용도에 관하여
서론······················································································427
제1장 자재의 분류에 관하여·································································429
제2장 사회의 총 자재의 특수한 부문이라고 생각되는 화폐에 관하여, 즉 국민자본의 유지비에 관하여······························································439
제3장 자본의 축적에 관하여, 즉 생산적 노동과 비생산적 노동에 관하여·························501
제4장 이자부로 대출되는 자재에 관하여······················································526
제5장 자본의 여러 가지 용도에 관하여·······················································538

3편 각국에서의 국부 증진의 차이에 관하여
제1장 부유의 자연적 증진에 관하여··························································560
제2장 로마제국의 몰락 이후 유럽의 고대 상태에 있어서의 농업의 저해에 관하여·················566
제3장 로마제국의 몰락 이후 대소도시의 발흥 및 발달에 관하여································582
제4장 도시의 상업이 어떻게 해서 농촌의 개량에 공헌했는가···································597

제1편 노동생산력을 향상시키는 원인들과 노동생산물이 상이한 계급들 사이에 자연법칙에 따라 분배되는 질서; 제1장 분업; 제2장 분업을 야기하는 원리쪾; 제3장 분업은 시장의 크기에 의해 제한된다;
 제4장 화폐의 기원과 사용; 제5장상품의 진실가격과 명목가격, 또는 상품의 노동가격과화폐가격; 제6장 상품가격의 구성부분; 제7장 상품의 자연가격과 시장가격; 제8장 노동의 임금; 제9장 자본의 이윤;
 제10장 노동. 자본의 각종 사용처의 임금. 이윤; 제1절 사용처 그 자체의 성질로부터 생기는 불균등; 제2절 유럽의 정책에 기인하는 불균등; 제11장 토지의 지대; 제1절 언제나 지대를 낳는 토지생산물;
 제2절 지대를 낳을 때도 있고 낳지 않을 때도 있는 토지생산물; 제3절 항상 지대를 낳는 생산물과 어떤 때는 지대를 낳고 어떤 때는 낳지 않는 생산물의 가치 사이의 비율 변동;
 1.지난 4세기 동안의 은가치의 변동에 관한 이야기; 2.금은가치 사이의 비율 변화; 3.은의 가격이 계속 하락하지 않을까 의심하는 이유; 4.사회의 진보가 세 가지 종류의 천연생산물의 진실가격에 미치는 영향;
 5.은가치의 변동에 관한 이야기의 결론; 6.사회의 진보가 제조품의 진실가격에 미치는 결과; 제4절 본장의 결론

제2편 자본의 성질. 축적. 사용; 제1장 재고의 분할; 제2장 사회의 총재고의 특수한 부문으로 간주되는 화폐, 또는 국민자본의 유지비; 제3장 자본축적, 또는 생산적 노동과 비생산적 노동;
 제4장 이자를 받고 대부되는 자본;  제5장 자본의 각종 용도

제3편 각국의 상이한 국부증진과정; 제1장 국부증진의 자연적인 진행과정; 제2장 로마제국 멸망 후 농업이 유럽의 구체제에 의해 받았던 억압; 제3장 로마제국 멸망 후 크고 작은 도시의 발흥과 발전;
 제4장 도시의 상업은 농촌의 개량에 어떻게 공헌했는가?

제4편 정치경제학의 학설체계; 제1장 상업주의 또는 중상주의의 원리; 제2장 국내에서 생산될 수 있는 재화를 외국에서 수입하는 것에 대한 제한;
 제3장 무역수지가 불리한 나라로부터의 거의 모든 종류의 상품수입에 대한 특별한 제한; 제1절 중상주의의 원칙상으로도 이러한 제한은 불합리하다; 1.예금은행, 특히 암스테르담 은행에 관한 보충설명쪾;
 제2절 다른 원칙에서 봐도 이와 같은 특별제한은 불합리하다쪾; 제4장 세금환불

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제4편 정치경제학의 학설체계; 제5장 장려금; 제1절 곡물무역과 곡물법에 관한 보충설명; 제6장 통상조약; 제7장 식민지; 제1절 새로운 식민지를 건설하는 동기; 제2절 새로운 식민지가 번영하는 이유;
 제3절 아메리카의 발견 및 희망봉을 경유해 동인도에 이르는 항로의 발견으로 유럽이 얻은 여러 가지 이익들; 제8장 중상주의에 대한 결론;
 제9장 중농주의, 즉 토지생산물이 모든 나라의 수입(收入)과 부(富)의 유일한 원천 또는 주요 원천이라고 하는 경제학설

제5편 국왕 또는 국가의 세입; 제1장 왕 또는 국가의 경비; 제1절 국방비쪾; 제2절 사법비쪾; 제3절 공공사업과 공공시설의 경비; 1.사회의 상업을 촉진하기 위한 공공사업과 공공기구;
 1)상업 일반을 촉진하기 위해 필요한 공공사업과 공공기구; 2)특수한 상업분야를 촉진하기 위해 필요한 공공사업과 공공기구; 2.청년을 위한 교육기관의 비용; 3.모든 연령의 국민을 교육할 기관의 비용;
 제4절 국왕의 존엄을 유지하기 위한 비용; 제5절 본장의 결론; 제2장 한 사회의 일반수입 또는 공공수입의 원천; 제1절 국왕 또는 국가에 특별히 속해 있는 재원, 즉 수입의 원천; 제2절 조세;
 1.토지지대와 가옥임대료에 대한 조세; 1)지대에 비례하지 않고 토지생산물에 비례하는 조세; 2)가옥임대료에 부과되는 조세; 2.자본의 수입 즉 이윤에 대한 조세쪾; 1)특수한 사업의 자본이윤에 부과되는 조세;
 2)제1항과 제2항의 부록 : 토지. 가옥. 자본의 자본가치에 부과되는 조세; 3.노동임금에 대한 과세; 4.각종 소득에 대한 차별 없는 과세; 1)인두세; 2)소비재에 부과되는 조세; 제3장 국채
<부록> 백색청어 어업에 대한 장려금