Short-Term Causes - The failure of the reform process Flashcards
Who discovered the true nature of France’s finances following Necker’s dismissal?
His successor, Joly de Fleury
When was Necker dismissed?
1781
How much was the Treasury short for 1781 and 1782?
160 million livres
295 million livres
To make good the shortfall, what did Fleury and his successor Calonne do to undo much of Necker’s work?
Resumed the practice of selling offices (many of which Necker had abolished)
Borrowed more heavily than Necker
What was Calonne forced to do in 1786?
Embark on a reform of the tax system
Why was Calonne forced to reform the tax system in 1786?
Loans were drying up
What did his plan consist of?
A three-part programme
What was Calonne’s main proposal?
Replace the capitation (tax on people) and the vingtième (5% income tax) on landed property by a single land tax
What was the single land tax proposed by Calonne to be a tax on?
Land and not on the person
Who would the single land tax affect?
All landed proprietors - Church, noble and common alike
What was the single land tax regardless of?
Whether the lands were used for luxury purposes or crops
There were to be no exemptions to the single land tax so everyone would pay including which groups?
Nobles, clergy and the pays d’états
Who were the pays d’états?
Areas that had local representative assemblies of the three estates that contributed to the assessment and collection of royal taxes
What was the second part of the reform of the tax system?
Stimulating the economy to ensure that future tax revenues would increase
How did Calonne try and stimulate the economy to ensure that tax revenues would increase?
Proposed abandoning controls on the grain trade
Abolishing internal customs barriers