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.
who was after de fleury
Calonne, 1783-1787
says church and nobility tax exemption is fine, no limit on royal spending. in 1786 france was facing bankruptsy
who was after calonne
Brienne, 1787-1788
an archbishop, closed the assembly of notables in may 1787, modified calonnes ideas to appeal to nobles but was rejected. Said only way to introduce new taxes was through the parlements and estates general
who was montesquieu
a french noble philosopher, known for critiques of absolutism and advocation for separation of power in court. most famous work ‘the spirit of the laws’ and admired british constituion
who was volatire
advocated for religious tolerance and seperation of church and state. Critiqued roman catholic church, criticism by implication. Imprisoned for his thoughts and exiled to britian
who is rousseau
believed every man is born free and equal, also we are not naturally at competition with eachother. Said it is impossible for humanity to be happy in a world of corruption. duty to protect, duty to obey (only if youre being protected though)
what was the enlightenment
an 18th century intellectual movement, that was a long term cause of revolution. Introduced new ideas for inequality and rebellion against the monarchy. Aimed to improve society, not deconstruct
Key ideas of the enlightenment
1.secularism, separation of church and state.
2.Equality, for all classes to be equal (just men though)
3.Civil rights, religion, human rights to be bestowed upon all
4.Reform, making changes to existing regimes
5.science and logic, explanation over superstition
