S. N. S. College, Jehanabad

Total Page:16

File Type:pdf, Size:1020Kb

S. N. S. College, Jehanabad S. N. S. COLLEGE, JEHANABAD (A Constituent unit of Magadh University, Bodh Gaya) DEPARTMENT OF HISTORY KEY-NOTES FRENCH REVOLUTION (Background-2) FOR B.A. PART – II BY KRITI SINGH ANAND, ASSISTANT PROFESSOR, DEPTT. OF HISTORY, 1 S.N. SINHA COLLEGE, JEHANABAD FRENCH REVOLUTION BACKGROUND OF THE REVOLUTION Objective: 1. To understand the social and economic conditions in France which ​ ultimately led to the Revolution of 1789. 1. Social Conditions: The social conditions in France on the eve of the French Revolution of 1789 were antiquated, irrational and oppressive. The French society was based upon the principle of inequality. The French society of around 25 million people was divided into three classes also known as the estates. The clergy constituted the first estate, the nobility, the second estate and the commoners, the third estate. 1.a. Privileges of the Clergy and the Nobility: The clergy and the nobility ​ comprised one percent of the total population of France on the eve of the French Revolution of 1789. These two estates being the privileged classes: (1) owned most of the land in France; (2) collected special feudal and church dues from the commoners; (3) were exempted from most of the taxes; (4) were the friends and ministers of the King; and (5) were granted special favours while administering the law. The clergy of the Roman Catholic Church was rich and powerful. The higher clergy consisted of the archbishops, bishops and the abbots. They lived luxuriously in their palaces and monasteries. The Church owned nearly a fifth of the land in France. The Church land yielded a large amount of revenue. In addition, the clergy collected tithes (One-tenth of the total produce) on ​ ​ agricultural products. A large part of the Church income went to the higher 2 clergy numbering around five to six thousand. Many of the higher clergy resided at the Royal Court. On the other hand, the large number of the lower clergy, who did the real work were deprived of many of the privileges enjoyed by the higher clergy. While the higher clergy belonged to the nobility, the lower clergy usually came from the third estate. The nobility of France occupied a peculiar position in the French society. It was no longer the landed nobility of the feudal days; neither were they nobility of office. They merely claimed their position by virtue of their birth and enjoyed certain privileges. They were called the ̳Grand Nobles‘. About a thousand of them lived at Versailles as courtiers. The country nobles lived on their estates in the provinces. The new nobles were not nobles of birth but men from the middle class who had grown rich and purchased the privileges of the nobility of the birth. They were known as the ̳nobility of the robe‘. The nobles had lost all political power. They either entered the army or the church. Important public offices like ambassadors were reserved for them. A majority of the nobles had no lands and derived their income from their old feudal rights. They were exempted from the bulk of the taxes. The nobility as a whole enjoyed one special privilege which was a serious and unnecessary injury to the peasants. That was the exclusive right of hunting, which was the chief pastime and sport of the nobles. Although the game destroyed their crops, the peasants were required not to disturb the game and thus, suffer the loss of their crops for the pleasure of the nobles. 1.b. Underprivileged Commoners: Below the two privileged classes (clergy ​ and nobility) were the underprivileged commoners known as the third estate. The third estate was subdivided into the bourgeoisie (middle class), the artisans and the peasants. The bourgeois comprised lawyers, physicians, teachers, merchants, bankers, manufacturers and men of literature. Many of them were rich, intelligent, energetic, educated and well to do. This class especially resented the existing political and social conditions in France. Belonging to the third estate, but beneath the bourgeois were the artisans living in towns and cities. They were comparatively a smaller class as the industrial life in France was not yet highly developed. These artisans were usually organized in guilds. The peasants formed the majority of the third estate. France was an agricultural country. Thus, more than ninety per cent of the population was peasants. About a million of the peasants were serfs. The rest were free men, but they were all 3 discontented against the existing system of the government and social organization. The burden of the society was on their shoulders. Nearly the entire revenue of the government was raised from the third estate. The peasants paid nearly 55% in taxes of what they produced or earned. The peasants paid taxes to the state, tithes to the Church, and feudal dues to the nobles. The peasants paid ​ ​ tolls to the nobles for the use of the roads and bridges in their estates. The peasants were forced to use the flour mill, oven and winepress of the nobles and paid for the service. The peasants also paid indirect taxes like the gabelle (salt tax). The abuse ​ ​ connected with the administration of the salt-tax was the most glaring and scandalous. The salt-tax collectors called gabellous were the most hated by the ​ ​ French people. In France, each family was required by law to buy annually a specific amount of salt for household use. The price of the salt was very high in northern and central provinces and less in others. As a result many individuals turned into smugglers bringing in salt from the provinces where the rate of the salt was cheaper. Under these circumstances the gabellous used to make house to ​ ​ house searches and harass the people for hoarding of the salt. Besides the salt tax, the commoners had to pay the excise duty, taille (property tax), customs duties, ​ ​ etc. The feudal dues include corvee (forced labour) of two or three days and ​ ​ contribution in kind. The French peasants, suppressed, oppressed and depressed were discontented about their existing condition. They were on the verge of starvation. A large number of the peasants who knew nothing of he statecraft and who were ignorant of the destructive and subversive theories of Voltaire and Rousseau were quite aware of the necessity of reforms by the hard circumstances of their miserable lives. They felt that the feudal dues should be abolished, and that the excessive taxes of the state should be reduced. Thus, the third estate desired a change in the government, society and economic conditions. The large and growing middle class and some of the nobility and the working class had absorbed the ideology of equality and freedom of the individual. 2. Economic Conditions: Among the direct causes of the French Revolution was a massive financial crisis caused by the enormous debt, government‘s lavish spending and the antiquated system of taxation, which brought little money to the national treasury. The existing tax system had placed the greatest tax burden on the shoulders of the third estate and virtually ignored the first two estates of their responsibilities. Successive attempts at reforming the system proved fruitless in the face of opposition from the clergy and the nobility. 4 2. a. Bankruptcy of the French Government: The French government faced ​ bankruptcy of the worst type. Since 1614, the French monarchy had operated without summoning the legislature of France known as the Estates General. The successive Kings used to manage their fiscal affairs by increasing the burden of the ancient and unequal system of taxes, by borrowing money, and sometimes by selling noble titles and other privileges. However, noble titleholders were exempted from further taxes. On the eve of the Revolution, France was deeply in debt and was on the brink of bankruptcy. Extravagant expenditures by Louis XIV on luxuries such as the construction and maintenance of the magnificent palace of Versailles, the social extravaganza of the royal court during the reign of Louis XIV, Louis XV and Louis XVI and the luxurious taste of Marie Antoinette, queen of Louis XVI were compounded by heavy expenditure on the Seven Years War (1756- 63) and the American War of Independence (1776-83). The empty national treasury was the spark that set the French Revolution of 1789 in motion. While the French peasants were starving and dying, the royal court and the clergy and the nobles were having festivities and banquets. The French government mishandles the national economy. It had no regular budget. It wasted money without proper planning and the national debt went on increasing. 2. b. Heavy Taxes: Unlike the trading nations, France could not rely solely on ​ tariffs to generate income. While average tax rates were higher in Britain, the burden on the common people was greater in France. Taxation in France relied on a system of internal tariffs separating the regions in France, which prevented a unified market from developing in the country. Taxes, such as the extremely unpopular gabelle were contracted out to private collectors who were permitted ​ ​ to collect far more than what the government demanded. This system led to an arbitrary and unequal collection of many of the consumption taxes in France. Further, the royal and feudal (signorial) taxes were collected in the form of compulsory labour (corvee). ​ ​ The system of taxation in France excluded the nobles and the clergy from having to pay taxes. The tax burden was thus, borne by the peasants, wage earners and the professional and business classes. These groups were also cut off from most positions of power in the regime causing a great deal of unrest among them. Many public officials had to buy their positions from the King.
Recommended publications
  • Gunpowder Empires
    Gunpowder Empires James Gelvin “Modern Middle East” Part 1 - Chapter 2 expanded lecture notes by Denis Bašić Gunpowder Empires • These empires established strong centralized control through employing the military potential of gunpowder (naval and land-based siege cannons were particularly important). • The major states of the Western Hemisphere were destroyed by European gunpowder empires while throughout the Eastern Hemisphere, regional empires developed on the basis of military power and new centralized administrations. • The world gunpowder empires were : the Ottoman, Safavid, Moghul, Habsburg, Russian, Chinese, and Japanese. • Emperor vs. King Military Patronage State • brought to the Middle East by Turkic and Mongolian rulers • Their three main characteristics are : • they were essentially military • all economic resources belonged to the chief military family or families • their laws combined dynastic laws, local laws, and Islamic law (shari’a) Ottoman Empire - 1st Islamic gunpowder empire • The Ottoman Empire was the first of the three Islamic empires to harness gunpowder. • Most probably the Ottomans learned of gunpowder weapons from renegade Christians and used it to devastating effects in the Battle of Kosovo in 1389. • The Ottomans used the largest cannons of the time to destroy the walls and conquer Constantinople in 1453. They conquered Constantinople the same year when the Hundred Years’ (116-year) War in Europe ended. The Siege of Constantinople (painted 1499) Sultan Mehmed II (1432-1481) on the road to the siege of Constantinople painter : Fausto Zonaro (1854-1929) The Great Ottoman Bombard Prior to the siege of Constantinople it is known that the Ottomans held the ability to cast medium-sized cannon, yet nothing near the range of some pieces they were able to put to field.
    [Show full text]
  • Taxation and Voting Rights in Medieval England and France
    TAXATION AND VOTING RIGHTS IN MEDIEVAL ENGLAND AND FRANCE Yoram Barzel and Edgar Kiser ABSTRACT We explore the relationship between voting rights and taxation in medieval England and France. We hypothesize that voting was a wealth-enhancing institution formed by the ruler in order to facili- tate pro®table joint projects with subjects. We predict when voting rightsand tax paymentswill be linked to each other, as well asto the projectsinducing them, and when they will become separated. We classify taxes into three types: customary, consensual and arbitrary. Customary taxes that did not require voting were dominant in both countriesin the early medieval period. Thesepay- ments, ®xed for speci®c purposes, were not well suited for funding new, large-scale projects. Consensual taxation, in which voting rightsand tax paymentswere tightly linked, wasusedto ®nance new, large-scale collective projects in both England and France. Strong rule-of-law institutions are necessary to produce such taxes. In England, where security of rule remained high, the rela- tionship between tax payments and voting rights was maintained. In France, an increase in the insecurity of rule, and the accompany- ing weakening of voting institutions, produced a shift to arbitrary taxation and a disjunction between tax payments and voting rights. These observations, as well as many of the details we con- sider, are substantially in conformity with the predictions of our model. KEY WORDS . medieval history . taxation . voting Introduction The relationship between taxation and voting rights has been a central issue in political philosophy and the cause of signi®cant poli- tical disputes, as `no taxation without representation' exempli®es.
    [Show full text]
  • The Inward Investment and International Taxation Review
    The Inward Investment and International Taxation Review Third Edition Editor Tim Sanders Law Business Research The Inward Investment and International Taxation Review THIRD EDITION Reproduced with permission from Law Business Research Ltd. This article was first published in The Inward Investment and International Taxation Review, 3rd edition (published in January 2013 – editor Tim Sanders). For further information please email [email protected] The Inward Investment and International Taxation Review THIRD EDITION Editor Tim Sanders Law Business Research Ltd The Law Reviews THE MERGERS AND ACQUISITIONS REVIEW THE RESTRUCTURING REVIEW THE PRIVatE COMPETITION ENFORCEMENT REVIEW THE DISPUTE RESOLUTION REVIEW THE EMPLOYMENT LAW REVIEW THE PUBLIC COMPETITION ENFORCEMENT REVIEW THE BANKING REGUlatION REVIEW THE INTERNatIONAL ARBITRatION REVIEW THE MERGER CONTROL REVIEW THE TECHNOLOGY, MEDIA AND TELECOMMUNICatIONS REVIEW THE INWARD INVESTMENT AND INTERNatIONAL TAXatION REVIEW THE CORPORatE GOVERNANCE REVIEW THE CORPORatE IMMIGRatION REVIEW THE INTERNatIONAL INVESTIGatIONS REVIEW THE PROJECts AND CONSTRUCTION REVIEW THE INTERNatIONAL CAPItal MARKEts REVIEW THE REAL EstatE LAW REVIEW THE PRIVatE EQUITY REVIEW THE ENERGY REGUlatION AND MARKEts REVIEW THE INTELLECTUAL PROPERTY REVIEW THE ASSET MANAGEMENT REVIEW THE PRIVATE WEALTH AND PRIVATE CLIENT REVIEW THE MINING laW REVIEW THE ANTi-BriBERY AND ANTi-CORRUPTION REVIEW THE EXECUTIVE REMUNERatION REVIEW www.TheLawReviews.co.uk Contents PUBLISHER Gideon Roberton BUSINESS DEVELOPMENT MANAGERS Adam Sargent, Nick Barette MARKETING MANAGER Katherine Jablonowska PUBLISHING ASSISTANT Lucy Brewer PRODUCTION CO-ORDINatOR Lydia Gerges HEAD OF EDITORIAL PRODUCTION Adam Myers PRODUCTION EDITOR Anne Borthwick SUBEDITOR Caroline Rawson EDITor-in-CHIEF Callum Campbell MANAGING DIRECTOR Richard Davey Published in the United Kingdom by Law Business Research Ltd, London 87 Lancaster Road, London, W11 1QQ, UK © 2013 Law Business Research Ltd No photocopying: copyright licences do not apply.
    [Show full text]
  • Zbwleibniz-Informationszentrum
    A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Herlin-Giret, Camille Article Avoiding and protesting taxes: Wealthy people and tax consent economic sociology_the european electronic newsletter Provided in Cooperation with: Max Planck Institute for the Study of Societies (MPIfG), Cologne Suggested Citation: Herlin-Giret, Camille (2017) : Avoiding and protesting taxes: Wealthy people and tax consent, economic sociology_the european electronic newsletter, ISSN 1871-3351, Max Planck Institute for the Study of Societies (MPIfG), Cologne, Vol. 19, Iss. 1, pp. 29-37 This Version is available at: http://hdl.handle.net/10419/175569 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially Creative Commons Licences), you genannten Lizenz gewährten Nutzungsrechte. may exercise further usage rights as specified in the indicated licence. www.econstor.eu 29 wealthy people, little is known about it except for what we find in a few book-length studies.
    [Show full text]
  • How Taxation Can Increase Inequality
    11. FRANCE: HOW TAXATION CAN INCREASE INEQUALITY Nicolas Frémeaux and Thomas Piketty Abstract The evolution of inequality in France is specific compared with most OECD countries. Inequality only started to rise at the end of the 1990s after a period of decline during the 1970s and the 1980. This late increase partly explains the limited effects of inequality on social, political and cultural outcomes. However, social gradients like income or education play a considerable role for fields such as health, housing, political participation or trust in institutions. France is also particular with regard to the role of taxation. This chapter provides evidence about the absence of progressivity in the tax system. We conclude that the reforms implemented during the past decade have contributed to the increase in income inequality. 1 Introduction In this chapter, we describe the evolution of inequality in France and its impact on social, political and cultural outcomes. Three points make France distinctive with respect to other rich countries. First, the increase in inequalities in France occurred later than in many countries. More specifically, income inequality declined during the 1980s. Then, inequality started to rise at the end of the 1990s and this offset the decrease observed at the beginning of the period. Second, this difference in terms of timing also influences the study of its effects since it may take time for changing inequalities to lead to social, political or cultural impacts. Third, the role of taxation is rather specific in France. The absence of progressivity in the tax system has contributed to the recent increase in income inequality.
    [Show full text]
  • NEWSLETTER June 2008 N°1 Summary
    NEWSLETTER June 2008 N°1 Summary REAL ESTATE TRANSACTIONS-TAX PLANNING REAL ESTATE TRANSACTIONS Individual income tax- Purchase of the principal residence TAX PLANNING Purchase of a secondary home in France by foreign citizens settled in Monaco Individual income tax - Purchase of the principal residence Sale of a French real estate property indirectly held through a foreign vehicle Loan interest paid by a taxpayer to finance the purchase of his French 3% tax reform and its impact on offshore trust principal residence will have the benefit of a tax credit, whether French trust (Fiducie) and real estate transactions the purchase is direct or indirect through an SCI, subject to the following conditions: FAMILIES New French inheritance and gift tax provisions - the provision only applies to contracts signed after May 6, 2007; - applicable to both direct and indirect (namely via an SCI) CITIZENS OF THE WORLD investment; Stock options or the best manner to compensate - the loan must be granted by a EU Bank subject to fixed or executives and employees variable rate interest ; French Wealth tax new incentives - an indefinite loan, a “ prêt in fine”, is also allowed ; French tax cap amended - the loan must follow the special French legal provisions relating to loans under the French Consumer Code. «The purchase of the MONEGASQUE CORPORATE ISSUES principal residence now Disadvantages of branches against subsidiaries : garnishee The benefits of this provi- gives rise to a tax credit...» proceedings out in France on assets held in a foreign country sion will also apply if the Contract of employment in Monaco at a glance loan is to refinance an existing loan.
    [Show full text]
  • Taxation in France Deloitte, Haskins & Sells
    University of Mississippi eGrove Deloitte, Haskins and Sells Publications Deloitte Collection 1980 Taxation in France Deloitte, Haskins & Sells Follow this and additional works at: https://egrove.olemiss.edu/dl_dhs Part of the Accounting Commons, and the Taxation Commons Recommended Citation Deloitte, Haskins & Sells, "Taxation in France" (1980). Deloitte, Haskins and Sells Publications. 11. https://egrove.olemiss.edu/dl_dhs/11 This Book is brought to you for free and open access by the Deloitte Collection at eGrove. It has been accepted for inclusion in Deloitte, Haskins and Sells Publications by an authorized administrator of eGrove. For more information, please contact [email protected]. Deloitte Haskins+Sells Taxation in France International Tax and Business Service Deloitte Haskins+Sells Taxation in France International Tax and Business Service France MAY 1980 This book is based on the latest information available to Deloitte Haskins & Sells as of the above date. The office of Deloitte Haskins & Sells in France is located at the following address: PARIS 96, Avenue d'léna 75116 Paris Telephone: 723.53.21 Copyright © 1980 Deloitte Haskins & Sells New York, N.Y. All rights reserved Printed in the U.S.A. Introduction France Taxation in France is part of a series that presents information on taxation in various countries of the world. The book is intended to supply informa- tion of a general character regarding taxation in France for use as back- ground when considering the conduct of business in that country. Specific questions should be answered by reference to the laws and regulations of the country and by consultation with professional advisors in the light of the particular circumstances.
    [Show full text]
  • Taxes, Efficiency, and Redistribution: Discriminatory Taxation of Villages in Ottoman Palestine, Southern Syria and Transjordan in the Sixteenth Century Metin M
    University of Connecticut OpenCommons@UConn Economics Working Papers Department of Economics July 2004 Taxes, Efficiency, and Redistribution: Discriminatory Taxation of Villages in Ottoman Palestine, Southern Syria and Transjordan in the Sixteenth Century metin M. Cosgel University of Connecticut Follow this and additional works at: https://opencommons.uconn.edu/econ_wpapers Recommended Citation Cosgel, metin M., "Taxes, Efficiency, and Redistribution: Discriminatory Taxation of Villages in Ottoman Palestine, Southern Syria and Transjordan in the Sixteenth Century" (2004). Economics Working Papers. 200222. https://opencommons.uconn.edu/econ_wpapers/200222 Department of Economics Working Paper Series Taxes, Efficiency, and Redistribution: Discriminatory Taxation of Villages in Ottoman Palestine, Southern Syria and Transjor- dan in the Sixteenth Century Metin Cos¸gel University of Connecticut Working Paper 2002-22R October 2002, revised July 2004 341 Mansfield Road, Unit 1063 Storrs, CT 06269–1063 Phone: (860) 486–3022 Fax: (860) 486–4463 http://www.econ.uconn.edu/ Abstract Governments can tax productive activities with either uniform or discrimina- tory rates among taxpayers. Although discriminatory rates can cause productive inefficiency and require high cost of administration, they can be preferred because of their advantage in distributional flexibility. This paper studies the discrimina- tory taxation of production in the Fertile Crescent. Using information from the Ottoman tax registers, it examines the basis, distortionary effects, and distribu- tional consequences of discriminatory rates quantitatively. The results challenge widely held beliefs about the basis for discriminatory rates in this region and the Ottoman government’s motivation in adapting systems of taxation in newly con- quered lands. Keywords: taxes, efficiency, redistribution, discriminatory rates, Ottoman Empire, Palestine, Syria, Transjordan Forthcoming in Explorations in Economic History.
    [Show full text]
  • Analysing the Heavy Goods Vehicle “Écotaxe” in France: Why Did a Promising Idea Fail in Implementation? T
    Transportation Research Part A 118 (2018) 147–173 Contents lists available at ScienceDirect Transportation Research Part A journal homepage: www.elsevier.com/locate/tra Analysing the heavy goods vehicle “écotaxe” in France: Why did a promising idea fail in implementation? T Patrick Rigot-Müller Maynooth University, School of Business, Maynooth, Co. Kildare, Ireland ARTICLE INFO ABSTRACT Keywords: In October 2014, France abandoned the implementation of the écotaxe, a major country-wide Road tax acceptance Electronic Tolling System (ETS) designed to charge for the use of national and local roads, which Transport policy were not covered by the traditional toll system. The écotaxe originated from a political consensus Freight transport and was designed with the collaboration of business stakeholders. However, unforeseen im- Green taxation plementation difficulties resulted in a renouncement at a late stage, when the infrastructure was Greater Paris already deployed. According to a recent report from the French body in charge of auditing public expenses, it generated a cost of 953 million euros. In analysing what happened during the policy delivery stage, this paper provides insights to policymakers in countries where ETS is envisaged. The ETS system was piloted in summer 2013, and the “go live” date was 1st September 2014. Data was collected ‘live’, in March 2014, featuring 21 interviews, with the aim of better un- derstanding the expected challenges and impacts on the business stakeholders. At the time, stakeholders accepted that the project would go ahead: while further implementation challenges remained, few anticipated them to fully derail the project within 6 months. Retrospective ana- lysis of the data collected in March 2014 can help to deepen policymakers’ insights into why the project ultimately failed and better understand the main lessons to be learnt.
    [Show full text]
  • Purchasing Through an SCI As a Foreigner in France
    VIDEO Professionnal Furnished Rentals(LMNP) REAL ESTATE Purchasing through an SCI as a foreigner in Cabinet Roche & Cie France: what are the 40, Rue du Président Edouard Herriot, 69001, LYON tax consequences and 04 78 27 43 06 the pitfalls? [email protected] FEATURED ARTICLE Purchasing through an SCI as a foreigner in France: what are the tax consequences and the pitfalls? Many foreigners, who are not tax resident in France, set up an SCI for the purchase of their French properties. What are the tax consequences of this option? Purchasing through an SCI: is the taxation greater? The tax paid on the acquisition of a property through an SCI is the same as when there is no SCI, and is unaffected by the presence of non-resident shareholders. The SCI will be subject to tax at the standard rate of 5.90% or 5.19% depending on the location of the building. I am buying shares in an SCI. Will I pay more tax? You will be subject to duty at 5%; however, tax could also be payable in the country where you are a tax resident. I have heard that there are SCIs subject to corporate tax and SCIs subject to income tax. What is the difference? The SCI can be subject to income tax, with shareholders being taxed directly on their holding. It can also be subject to corporate tax like a classic commercial company. For property purchases in France, the income tax option is often advisable. It should be noted that if the SCI leases the property, it will automatically be subject to corporate tax, which may be disadvantageous on a re-sale of the property.
    [Show full text]
  • Tax System and Reforms in Europe: France
    WORKING PAPERS No. 186/2002 TAX SYSTEM AND REFORMS IN EUROPE: FRANCE Simona Scabrosetti University of Pavia JEL Classification: H20 – H24 – H25 Keywords: Taxation – France tax reform . Pavia, september 2002 TAX SYSTEMS AND TAX REFORMS IN EUROPE: FRANCE Simona Scabrosetti Department of Public and Environmental Economics University of Pavia - Italy Abstract This paper aims at discussing the main features of France’s tax system, its recent reforms and those underway. It is part of a wider research on European taxation, carried on at this Department, under the direction of L. Bernardi and P. Profeta, and the supervision of V. Tanzi. Firstly, one considers, also with reference to the European average, the trends of the total tax revenue (direct and indirect taxes) and the total fiscal revenue, this last showing the fundamental role played by the social security contributions in the French fiscal structure. Then, one surveys some quantitative and institutional features of the main national and local taxes, according to the most recent Financial Laws and one discuss the evolution of the implicit tax rates from 1970 to 1997 dwelling also upon the tax wedge on labour. The high value of this last indicator is a real obstacle to the French development and helps to explain the fiscal reforms’ direction in the 1990s. France started to cut social security contributions for unskilled workers in 1993, but the tax burden on labour still remains too heavy. Therefore, apart from reducing the complexity of VAT system, lowering the PIT rates and achieving environmental targets, the underway and future interventions will have to focus once again on the improvement of the labour market performance.
    [Show full text]
  • History of Modern Europe
    HISTORY OF MODERN EUROPE COURSE OUTLINE 1. The 1789 French revolution 2. Napoleon Bonaparte (1799 - 1814) 3. Vienna congress (1814 – 1815) 4. Congress system (1818 – 1830) 5. Restored bourbon rulers (1814 – 1824, 1824 - 1830) 6. 1830 revolutions in Europe 7. Belgium revolution 1830 8. 1830 – 1848 Orleans Monarchy in France (Louis Philippe) 9. The Metternich era (1815 - 1848) 10. 1848 revolutions in Europe 11. Louis Napoleon (1848 - 1871) 12. Eastern question / Turkish/ Otto man empire (1820 - 1878) 13. Italian unification (1850 - 1870) 14. German Unification (1848 - 1871) 15. Bismarck and German (1871 - 1890) 16. Back ground of world war one (1890 - 1913) 17. World war I (1914 – 1918) 18. Versailles Peace treaty/ settlement (1919) 19. 1920 League of nations 20. 1920 Weimer Republic in German 21. 1920 – 1945 Benito Mussolini in Italy (Fascism) 22. 1929 – 1935 world economic depression/slump 23. 19933 – 1945 Adolf Hitler of German (Nazism) 24. 1939 – 1945 world war II 25. 1943 – 1945 inter and Post war conferences 26. 1945 – 1990 The cold war politics 27. 1945 – date The United Nations organization (UNO) 1 | P a g e Table of Contents COURSE OUTLINE...................................................................................1 THE AGE OF ENLIGHTMENT IN EUROPE.....................................................3 THE FRENCH REVOLUTION OF1789..........................................................3 CAUSES OF THE FRENCH REVOLUTION..................................................4 THE IMPLICATION OF THE BANKRUPTCY OF THE FRENCH TREASURY
    [Show full text]