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France: Ancien Régime to Napoleon c.1715-1815

Taxation, finance and the fiscal crisis

  • 3 things to know
  • A2 Unit 3

Overview

Two indirect taxes of the ancien régime, tax farming and vingtième and the capitation.

What you need to know

Answer each one before you reveal it.

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Key term

What was the taille?

Key term

Name two indirect taxes of the ancien régime.

Key term

Why was the gabelle so hated?

Questions from this subtopic

Each one with the model answer underneath.

  1. 1

    What was the taille?

    Model answer

    The principal direct tax, from which the clergy and nobility were largely exempt.

  2. 2

    Name two indirect taxes of the ancien régime.

    Model answer

    The gabelle on salt and the aides on drink and other goods.

  3. 3

    Why was the gabelle so hated?

    Model answer

    Households were required to buy a fixed quantity of salt at a price that varied enormously between regions, and enforcement bred smuggling and harsh punishment.

  4. 4

    What was tax farming?

    Model answer

    The system by which the Crown sold the right to collect indirect taxes to private financiers, who kept the surplus.

  5. 5

    Give two objections to tax farming.

    Model answer

    The Crown received far less than was collected, and the Farmers General grew enormously rich in a way that was widely resented.

  6. 6

    What were the vingtième and the capitation?

    Model answer

    Later direct taxes intended to fall on all subjects including the privileged, though exemptions and under-assessment blunted them.

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