La dernière taille [Abolition des privilèges et technique fiscale d’après le rôle de Janvry pour les derniers mois de 1789 et pour 1790

Abstract

Abstract: The last Old Regime Tax. Abolition of the Tax Privilege and Fiscal Technique According to the Janvry Roll for the Last Six Months of 1789 and for 1790. One of the first accomplishments of the Revolution was to establish the equality of all citizens before taxation. As of September 1789, while the traditional diverse exemptions due to social status were eliminated, the tax roles did bring the totality of revenue to light for the first time. The Constituante, however, did not increase global assessment in 1790. This meant that, given a system of taxation based on revenue distribution, the Revolution began by lowering direct tax by about 50 %. But the tax reduction was unequally distributed. Grasping the implications of reform requires mastering the complex function of tax rolls. The study of one in particular, the Janvry roll, at a moment when an adjustement was made to impose newly-taxable individuals without touching global assessment; meets that requirement, and, more generally, suggests a measure of the importance of fiscal privilege.