AOS 1 Flashcards
What is a direct tax
a tax imposed on individuals and collected by royal officials
what is an indirect tax
tax imposed on goods and services and collected by tax farmers
what is the gabelle
the salt tax, must be paid by peasants
Indirect
what is the don gratuit
the catholic church’s voluntary tax paid to the king
Direct
what is the tithe
a tax paid by peasants to the church, 8-10% of income
Direct
what is the corvee
a labour tax, to work free of charge for 14 days on royal projects
Direct
what is the taille
the main income tax, calculated on land and avoided by churches, towns and nobles
Direct
what is the capitation
a tax per head, paid by commoners
Direct
what is the vingtieme
a tax based on 1/20 of a persons income, paid in times of war and after.
Direct
what are benalities
taxes paid by peasants to use the seigneur’s mill, oven and wine press
Indirect
what are fuedal dues
a tax on land owners
Indirect
Who was the first finance minister
Turgot, 1774-1776
First to admit the financial failings of france, warned louis of bankrupsty, suggested unpopular reforms
who was after turgot
Necker, 1777-1781
who was after necker
de Fleury, 1781-1783
raised loans to increase taxation, resumed the selling of venal offices
what was calonne’s plan for reform
- Introduce new direct tax on all landowners (including church)
- Provisinal assemblies to access and collect land taxes
- Replace internal tax barriers with a single tax and remove control of grain trade
- Short term loans to be made while changes happen.