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Volumn 70, Issue 3, 1998, Pages 639-667

What's new about the new French fiscal history?

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EID: 33750239382     PISSN: 00222801     EISSN: None     Source Type: Journal    
DOI: 10.1086/235120     Document Type: Review
Times cited : (19)

References (200)
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    • Introduction
    • Philip T. Hoffman and Kathryn Norberg, eds., Stanford, Calif.
    • Philip T. Hoffman and Kathryn Norberg, eds., "Introduction," Fiscal Crises, Liberty, and Representative Government, 1450-1789 (Stanford, Calif.: 1994), p. 2;
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  • 2
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    • Structures and Assertions, ed. T. A. Brady, Jr., H. A. Oberman, and J. D. Tracy Leiden, New York, Cologne
    • James D. Tracy, "Taxation and State Debt," in Structures and Assertions, vol. 1, of Handbook of European History, 1400-1600: Late Middle Ages, Renaissance, and Reformation, ed. T. A. Brady, Jr., H. A. Oberman, and J. D. Tracy (Leiden, New York, Cologne, 1994), p. 563.
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    • Which State Rises?
    • Jean-Philippe Genet, "Which State Rises?" Historical Research 65 (1992): 119-33;
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    • An Aspect of the Crisis of the Seventeenth Century: The Collapse of the Financial Administration of the French Monarchy, 1653-1661
    • 2d ser.
    • "An Aspect of the Crisis of the Seventeenth Century: The Collapse of the Financial Administration of the French Monarchy, 1653-1661," Economic History Review, 2d ser., 20 (1967): 241-56,
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    • 85034170860 scopus 로고    scopus 로고
    • The Role of Clientèles in the Financial Elite of France under Cardinal Mazarin
    • ed. Bosher
    • and "The Role of Clientèles in the Financial Elite of France under Cardinal Mazarin," in French Government and Society, ed. Bosher, pp. 41-69.
    • French Government and Society , pp. 41-69
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    • Le fisc et les privilégiés sous l'ancien régime
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    • e siècles (Rome, 1980), pp. 191-206.
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  • 27
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    • La concurrence étatique pour les ressources et l'innovation fiscale sous Louis XIV
    • ed. M. Acerra, J.-P. Poussou, M. Vergé-Franceschi, and A. Zysberg Paris
    • The Meyer festschrift contains essays by Richard Bonney and Timothy J. A. Le Goff on this theme. See Bonney, "La concurrence étatique pour les ressources et l'innovation fiscale sous Louis XIV," in État, marine et société: Hommage à Jean Meyer, ed. M. Acerra, J.-P. Poussou, M. Vergé-Franceschi, and A. Zysberg (Paris, 1995), pp. 35-47;
    • (1995) État, Marine et Société: Hommage à Jean Meyer , pp. 35-47
    • Bonney1
  • 29
    • 33750246388 scopus 로고
    • Precursors of the Modern State
    • The background to this is discussed in Richard Bonney, "Precursors of the Modern State," French History 3 (1989): 466-78;
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    • Bonney, R.1
  • 33
    • 3042708265 scopus 로고    scopus 로고
    • Philippe Contamine, ed., in press
    • The other volumes in the series are: Philippe Contamine, ed., War and Competition between States (in press);
    • War and Competition between States
  • 34
    • 33750281497 scopus 로고    scopus 로고
    • Antonio Padoa-Schippa, ed., Oxford
    • Antonio Padoa-Schippa, ed., Legislation and Justice (Oxford, 1997);
    • (1997) Legislation and Justice
  • 40
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    • Paris
    • e siècles (Paris, 1991).
    • (1991) e Siècles
  • 41
    • 0042331440 scopus 로고
    • Paris
    • The graph of publications ("l'historiographie de la fiscalité de l'Ancien Régime") in Mireille Touzery, L'invention de l'impôt sur le revenu: La taille tarifée, 1715-1789 (Paris, 1994), p. 383, gives a fair representation of the rise in the number of publications in the period 1960-89, compared to the preceding twenty-five years; though the record was for the period 1900-29, no doubt a consequence of the publications of
    • (1994) L'invention de L'impôt Sur Le Revenu: La Taille Tarifée, 1715-1789 , pp. 383
    • Touzery, M.1
  • 46
    • 33745297920 scopus 로고
    • Paris
    • er (Paris, 1994), p. 128;
    • (1994) er , pp. 128
    • Hamon, P.1
  • 48
    • 85034159383 scopus 로고    scopus 로고
    • Hamon, p. 129
    • Hamon, p. 129.
  • 51
    • 33750275530 scopus 로고    scopus 로고
    • The Fouquet-Colbert Rivalry and the 'Revolution' of 1661
    • ed. K. Cameron and E. Woodrough Exeter
    • Richard Bonney, "The Fouquet-Colbert Rivalry and the 'Revolution' of 1661," in Ethics and Politics in Seventeenth-Century France, ed. K. Cameron and E. Woodrough (Exeter, 1996), pp. 107-18.
    • (1996) Ethics and Politics in Seventeenth-Century France , pp. 107-118
    • Bonney, R.1
  • 52
    • 85034161357 scopus 로고    scopus 로고
    • Hamon, pp. 351, 401
    • Hamon, pp. 351, 401.
  • 54
    • 79956605630 scopus 로고    scopus 로고
    • Pieces of the Jigsaw: Making Sense of French Taxation under the Last Valois, 1574-1589
    • ed. W. M. Ormrod, Margaret Bonney, and Richard Bonney Stamford
    • Mark Greengrass, "Pieces of the Jigsaw: Making Sense of French Taxation under the Last Valois, 1574-1589," in Crises, Revolutions, and Self-Sustained Growth: Essays in European Fiscal History, 1130-1830, ed. W. M. Ormrod, Margaret Bonney, and Richard Bonney (Stamford, 1998).
    • (1998) Crises, Revolutions, and Self-Sustained Growth: Essays in European Fiscal History, 1130-1830
    • Greengrass, M.1
  • 55
    • 85034160028 scopus 로고    scopus 로고
    • S. Amanda Eurich, The Economics of Power, p. 195: "Tracing military expenditures during the Wars of Religion is not an easy task because the Albrets disbursed funds for the war effort from several different accounts. . . . Unfortunately, very few of the . . . extraordinary accounts have survived the ravages of war."
    • The Economics of Power , pp. 195
    • Amanda Eurich, S.1
  • 58
    • 33750248986 scopus 로고
    • Aspects de la fortune de Bullion
    • e Siècle 60 (1963): 11-39;
    • (1963) e Siècle , vol.60 , pp. 11-39
    • Labatut, J.-P.1
  • 62
    • 33750236149 scopus 로고    scopus 로고
    • Jean Villain, La fortune de Colbert, pp. 322, 334, 336, corrects all earlier interpretations, and provides various estimates of 4.95, 5.8, and 5.75 million.
    • La Fortune de Colbert , pp. 322
    • Villain, J.1
  • 64
    • 33750100875 scopus 로고
    • Paris
    • A. Corvisier, Louvois (Paris, 1983), pp. 502-3: "On peut donc penser que les biens de Louvois sont de l'ordre de 9 millions de livres" (we may thus conclude that the fortune of Louvois was in the region of 9 million livres).
    • (1983) Louvois , pp. 502-503
    • Corvisier, A.1
  • 69
    • 85034199635 scopus 로고    scopus 로고
    • Price, p. 236
    • Price, p. 236.
  • 70
    • 85034184936 scopus 로고    scopus 로고
    • er aout 1786," Archives Vergennes at Marly-le-Roi. I am grateful to Munro Price for permission to quote this figure
    • er aout 1786," Archives Vergennes at Marly-le-Roi. I am grateful to Munro Price for permission to quote this figure.
  • 74
    • 33750249291 scopus 로고
    • Each war cycle ended in bankruptcy: 1602, 1634, 1648, 1721, and 1789. in the long run this fundamental flaw in the structure of the French monarchy led to its collapse
    • Berkeley, Calif.
    • Collins expresses this succinctly: "Each war cycle ended in bankruptcy: 1602, 1634, 1648, 1721, and 1789. In the long run this fundamental flaw in the structure of the French monarchy led to its collapse" (James B. Collins, Fiscal Limits of Absolutism: Direct Taxation in Early Seventeenth-Century France [Berkeley, Calif.: 1988], p. 17).
    • (1988) Fiscal Limits of Absolutism: Direct Taxation in Early Seventeenth-Century France , pp. 17
    • Collins, J.B.1
  • 75
    • 0029515694 scopus 로고
    • Redistribution and Long-term Private Debt in Paris, 1660-1726
    • Philip T. Hoffman, Gilles Postel-Vinay, and Jean-Laurent Rosenthal, "Redistribution and Long-term Private Debt in Paris, 1660-1726," Journal of Economic History 55 (1995): 256-84, at 270, 273, 278.
    • (1995) Journal of Economic History , vol.55 , pp. 256-284
    • Hoffman, P.T.1    Gilles, P.-V.2    Rosenthal, J.-L.3
  • 76
    • 0027100617 scopus 로고
    • Private Credit Markets in Paris, 1690-1840
    • See also their earlier article, "Private Credit Markets in Paris, 1690-1840," Journal of Economic History 52 (1992): 293-306.
    • (1992) Journal of Economic History , vol.52 , pp. 293-306
  • 77
    • 84974160150 scopus 로고
    • The Financial Market and Government Debt Policy in France, 1746-1793
    • F. R. Velde and Donald R. Weir, "The Financial Market and Government Debt Policy in France, 1746-1793," Journal of Economic History 52 (1992): 1-39.
    • (1992) Journal of Economic History , vol.52 , pp. 1-39
    • Velde, F.R.1    Weir, D.R.2
  • 78
    • 0040277020 scopus 로고
    • Tontines, Public Finance, and Revolution in France and England, 1688-1789
    • Donald R. Weir, "Tontines, Public Finance, and Revolution in France and England, 1688-1789," Journal of Economic History 49 (1989): 95-124, at 97-100.
    • (1989) Journal of Economic History , vol.49 , pp. 95-124
    • Weir, D.R.1
  • 79
    • 84974307561 scopus 로고
    • Was There a Solution to the Ancien Régime's Financial Dilemma?
    • The title of a seminal article by Eugene N. White, "Was There a Solution to the Ancien Régime's Financial Dilemma?" Journal of Economic History 49 (1989): 545-68
    • (1989) Journal of Economic History , vol.49 , pp. 545-568
    • White, E.N.1
  • 81
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    • The French Revolution and the Politics of Government Finance, 1770-1815
    • This article postulated that it was the abandonment of "earlier reforms and successful budget policies" by "reactionary finance ministers" in the mid-1780s that led to the crisis. His subtitles for the penultimate sections of the article are "Return of the Old Guard, 1781-1788" and "Too Late for Reform." Other contributions by White include "The French Revolution and the Politics of Government Finance, 1770-1815," Journal of Economic History 55 (1995): 227-55;
    • (1995) Journal of Economic History , vol.55 , pp. 227-255
  • 82
    • 79957206256 scopus 로고
    • A Tale of Two Currencies: British and French Finance during the Napoleonic War
    • Michael D. Bordo and Eugene N. White, "A Tale of Two Currencies: British and French Finance during the Napoleonic War," Journal of Economic History 51 (1991): 303-16.
    • (1991) Journal of Economic History , vol.51 , pp. 303-316
    • Bordo, M.D.1    White, E.N.2
  • 83
    • 5344253539 scopus 로고
    • British and French Finance during the Napoleonic Wars
    • ed. Michael D. Bordo and Forrest Capie Cambridge
    • The last contribution is reproduced in modified form by Bordo and White as "British and French Finance during the Napoleonic Wars," in Monetary Regimes in Transition, ed. Michael D. Bordo and Forrest Capie (Cambridge, 1994), pp. 241-73.
    • (1994) Monetary Regimes in Transition , pp. 241-273
  • 85
    • 0003994598 scopus 로고    scopus 로고
    • Collins, The State in Early Modern France, p. 167: "The capitation takes us into an entirely new state structure, one in which all inhabitants must pay taxes."
    • The State in Early Modern France , pp. 167
    • Collins1
  • 86
    • 33750247178 scopus 로고
    • Le secret de leurs familles: The Fiscal and Social Limits of Louis XIV's dixième
    • Richard Bonney, "Le secret de leurs familles: The Fiscal and Social Limits of Louis XIV's dixième," French History 7 (1993): 383-416,
    • (1993) French History , vol.7 , pp. 383-416
    • Bonney, R.1
  • 88
    • 0012833424 scopus 로고    scopus 로고
    • A Kingdom of Taxpayers: State Formation, Privilege, and Political Culture in Eighteenth-Century France
    • New research on the capitation and the vingtièmes in the eighteenth century is presented in Michael Kwass, "A Kingdom of Taxpayers: State Formation, Privilege, and Political Culture in Eighteenth-Century France," Journal of Modern History 70 (1998): 295-339.
    • (1998) Journal of Modern History , vol.70 , pp. 295-339
    • Kwass, M.1
  • 95
    • 85034198678 scopus 로고
    • Antoin E. Murphy, ed., Dublin
    • Antoin E. Murphy, ed., John Law's "Essay on a Land Bank" (Dublin, 1994), p. 21.
    • (1994) John Law's "Essay on a Land Bank" , pp. 21
  • 97
    • 84903058401 scopus 로고
    • Money, Despotism, and Public Opinion in Early Eighteenth-Century France: John Law and the Debate on Royal Credit
    • Thomas E. Kaiser, "Money, Despotism, and Public Opinion in Early Eighteenth-Century France: John Law and the Debate on Royal Credit," Journal of Modern History 63 (1991): 1-28;
    • (1991) Journal of Modern History , vol.63 , pp. 1-28
    • Kaiser, T.E.1
  • 98
    • 33750271643 scopus 로고
    • John Law's Proposal for a Bank of Turin (1712)
    • Antoin E. Murphy, "John Law's Proposal for a Bank of Turin (1712)" Économies et sociétés, série oeconomia 15 (1991): 3-29, at p. 24.
    • (1991) Économies et Sociétés, Série Oeconomia , vol.15 , pp. 3-29
    • Murphy, A.E.1
  • 99
    • 84865925669 scopus 로고
    • ed. P. Harsin, 3 vols. Paris, repr. Bonney and Bonney (n. 16 above), pp. 85-86
    • John Law, Oeuvres complètes, ed. P. Harsin, 3 vols. (Paris, 1934; repr. 1980), 2:48; Bonney and Bonney (n. 16 above), pp. 85-86.
    • (1934) Oeuvres Complètes , vol.2 , pp. 48
    • Law, J.1
  • 100
    • 85034195769 scopus 로고    scopus 로고
    • Hoffman and Norberg (n. 1 above), pp. 306, 310
    • Hoffman and Norberg (n. 1 above), pp. 306, 310.
  • 101
    • 0040864735 scopus 로고    scopus 로고
    • Price, Preserving the Monarchy, pp. 50, 56-57, 235. In the case of the issuing of life rents, it does seem that the markets were more sophisticated than the government and its advisers:
    • Preserving the Monarchy , pp. 50
    • Price1
  • 103
    • 85034173464 scopus 로고    scopus 로고
    • Price (n. 34 above), p. 90
    • Price (n. 34 above), p. 90.
  • 106
    • 0004098466 scopus 로고
    • London
    • Crouzet, pp. 37-42, 538. Crouzet specifically denies the argument that the absence of banknotes in circulation hindered French economic growth (p. 47). The continuity between the Discount Bank and the Banque de France tends to undermine Kindleberger's argument; see C. P. Kindleberger, A Financial History of Western Europe (London, 1984),
    • (1984) A Financial History of Western Europe
    • Kindleberger, C.P.1
  • 107
    • 0345030900 scopus 로고
    • Financial Institutions and Economic Development: A Comparison of Great Britain and France in the Eighteenth and Nineteenth Centuries
    • and "Financial Institutions and Economic Development: A Comparison of Great Britain and France in the Eighteenth and Nineteenth Centuries," Explorations in Economic History 21 (1984): 103-24.
    • (1984) Explorations in Economic History , vol.21 , pp. 103-124
  • 110
    • 5744244716 scopus 로고
    • The State and Its Revenues in Ancien Régime France
    • Richard Bonney, "The State and Its Revenues in Ancien Régime France," Historical Research 65 (1992): 150-76, at p. 152;
    • (1992) Historical Research , vol.65 , pp. 150-176
    • Bonney, R.1
  • 115
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    • Ooyle, Venality, Ibid., pp. 168-71, 205-7, 265-66.
    • Venality , pp. 168-171
    • Ooyle1
  • 117
    • 84913616324 scopus 로고    scopus 로고
    • Doyle, Venality, pp. 136-37, 139.
    • Venality , pp. 136-137
    • Doyle1
  • 118
    • 85034179033 scopus 로고    scopus 로고
    • n. 165
    • Doyle's figure (Venality, p. 143, n. 165),
    • Venality , pp. 143
  • 120
    • 14644437395 scopus 로고
    • French Finances and the American War, 1777-1783
    • For the figures in the American War, see Harris, "French Finances and the American War, 1777-1783," Journal of Modern History 48 (1976): 233-58, at pp. 240-42.
    • (1976) Journal of Modern History , vol.48 , pp. 233-258
    • Harris1
  • 121
    • 0010788626 scopus 로고    scopus 로고
    • n. 3 above
    • Crouzet, La grande inflation (n. 3 above), p. 66, estimates the percentage of new expenditure caused by the war which was covered by loan income as 91 percent.
    • La Grande Inflation , pp. 66
    • Crouzet1
  • 123
    • 84913616324 scopus 로고    scopus 로고
    • Doyle, Venality, Ibid., pp. 131-32, 139, 145, 150.
    • Venality , pp. 131-132
    • Doyle1
  • 124
  • 126
    • 84913616324 scopus 로고    scopus 로고
    • n. 62 above
    • Doyle, Venality (n. 62 above), pp. 310, 309.
    • Venality , pp. 310
    • Doyle1
  • 128
    • 84865927939 scopus 로고
    • Les assignats sous la Révolution française: Un exemple "d'hyperinflation
    • Christian Aubin, "Les assignats sous la Révolution française: un exemple "d'hyperinflation," Revue économique 42 (1991): 745-46;
    • (1991) Revue Économique , vol.42 , pp. 745-746
    • Aubin, C.1
  • 129
    • 33750281368 scopus 로고
    • Measuring the French Revolution's Inflation: The Tableaux de dépréciation
    • Eugene N. White, "Measuring the French Revolution's Inflation: The Tableaux de dépréciation" Histoire et Mesure 6 (1991): 245-74;
    • (1991) Histoire et Mesure , vol.6 , pp. 245-274
    • White, E.N.1
  • 130
    • 33750250937 scopus 로고
    • The Role of assignats during the French Revolution: An Evil or a Rescuer?
    • Elise S. Brezis and François H. Crouzet, "The Role of assignats during the French Revolution: An Evil or a Rescuer?" Journal of European Economic History 24 (1995): 7-40 (hereafter cited as "The Role of assignats").
    • (1995) Journal of European Economic History , vol.24 , pp. 7-40
    • Brezis, E.S.1    Crouzet, F.H.2
  • 131
  • 132
  • 134
    • 84865929383 scopus 로고
    • La participation du clergé de France aux dépenses de la monarchie à la fin de l'Ancien Régime
    • Comité pour l'histoire économique et financière de la France: Paris
    • (preface by Pierre Goubert), 146, 183, 540-45. By the eighteenth century, the average contribution of the clergy was 3.5 million livres per annum. See also Michaud, "La participation du clergé de France aux dépenses de la monarchie à la fin de l'Ancien Régime," in État, finances et économie pendant la Révolution française: Colloque tenu àBercy les 12, 13, 14 octobre 1989 à l'occasion du Bicentenaire de la Révolution française (Comité pour l'histoire économique et financière de la France: Paris, 1991), pp. 3-10.
    • (1991) État, Finances et Économie Pendant la Révolution Française: Colloque Tenu ÀBercy Les 12, 13, 14 Octobre 1989 à L'occasion du Bicentenaire de la Révolution Française , pp. 3-10
    • Michaud1
  • 135
    • 0010788626 scopus 로고    scopus 로고
    • n. 3 above
    • Crouzet, la grande inflation (n. 3 above), pp. 103, 107, 209, 464-65. Crouzet comments (p. 115) that unlike Law's System, the assignat was "gagé sur la terre": but Crouzet published this a year before Law's scheme for the land bank was published by Murphy in 1994. It is true that Law had further refined his ideas by the time that the System was established in France: the value of shares in the System had not been linked to the value of land.
    • La Grande Inflation , pp. 103
    • Crouzet1
  • 137
    • 0010788626 scopus 로고    scopus 로고
    • Crouzet, La grande inflation, pp. 213, 231, 328, 412-13, 419; so called because they carried a "mortgage, privilege and special delegation on all the national lands."
    • La Grande Inflation , pp. 213
    • Crouzet1
  • 142
    • 0010788626 scopus 로고    scopus 로고
    • Crouzet, La grande inflation, Ibid., pp. 127 and 60 (summarizing the tables of Peter Mathias and Patrick O'Brien, but with the index numbers recalculated on the basis of 1725 = index 100), 62-65, 96, 367, 461-62.
    • La Grande Inflation , pp. 127
    • Crouzet1
  • 143
    • 0042338254 scopus 로고
    • French Finances, 1727-1768
    • James C. Riley, "French Finances, 1727-1768," Journal of Modern History 59 (1987): 209-43,
    • (1987) Journal of Modern History , vol.59 , pp. 209-243
    • Riley, J.C.1
  • 145
    • 0007096215 scopus 로고
    • Money Supply, Economic Growth and the Quantity Theory of Money: France, 1650-1788
    • For the money supply, see Riley and J. J. McCusker, "Money Supply, Economic Growth and the Quantity Theory of Money: France, 1650-1788," Explorations in Economic History 20 (1983): 274-93.
    • (1983) Explorations in Economic History , vol.20 , pp. 274-293
    • Riley1    McCusker, J.J.2
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    • A Tale of Two Currencies: British and French Finance during the Napoleonic War
    • fig. 5
    • Michael D. Bordo and Eugene N. White, "A Tale of Two Currencies: British and French Finance during the Napoleonic War," Journal of Economic History 51 (1991): 308 (fig. 5);
    • (1991) Journal of Economic History , vol.51 , pp. 308
    • Bordo, M.D.1    White, E.N.2
  • 148
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    • The Eighteenth Century: II. The Struggle for Great Power Status and the End of the Old Fiscal Regime
    • ed. Bonney
    • Richard Bonney, "The Eighteenth Century: II. The Struggle for Great Power Status and the End of the Old Fiscal Regime," in Economic Systems and State Finance, ed. Bonney, pp. 341-43, 386-87.
    • Economic Systems and State Finance , pp. 341-343
    • Bonney, R.1
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    • Taxation in Britain, France, and the Netherlands in the Eighteenth Century
    • Wantje Fritschy, "Taxation in Britain, France, and the Netherlands in the Eighteenth Century," Economic and Social History in Netherlands 2 (1990): 57-79.
    • (1990) Economic and Social History in Netherlands , vol.2 , pp. 57-79
    • Fritschy, W.1
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    • Public Finance in the United Provinces of the Netherlands in the Seventeenth and Eighteenth Centuries
    • ed. Ormrod, Bonney, and Bonney (n. 24 above)
    • For a truly magisterial study of the fiscal structures of three of the provinces (Holland, Groningen, and Overijssel), see Leendert van der Ent, Wantje Fritschy, Edwin Horlings, and R. Liesker, "Public Finance in the United Provinces of the Netherlands in the Seventeenth and Eighteenth Centuries," in Crises, Revolutions, and Self-Sustained Growth, ed. Ormrod, Bonney, and Bonney (n. 24 above).
    • Crises, Revolutions, and Self-Sustained Growth
    • Van Der Ent, L.1    Fritschy, W.2    Horlings, E.3    Liesker, R.4
  • 152
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    • The author is grateful to Andrew Hanham for this expression and for clarification of the financial role of Parliament after the Glorious Revolution
    • The author is grateful to Andrew Hanham for this expression and for clarification of the financial role of Parliament after the Glorious Revolution.
  • 157
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    • Price (n. 34 above), pp. 65-66; New Haven, Conn., and London
    • Price (n. 34 above), pp. 65-66; J. Hardman, Louis XVI (New Haven, Conn., and London, 1993), p. 72.
    • (1993) Louis XVI , pp. 72
    • Hardman, J.1
  • 158
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    • Hardman, pp. 59-60
    • Hardman, pp. 59-60.
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    • Richard Bonney, "Comparative Fiscal Systems on the Eve of Modernity: The French Enquiry of 1763," in Bonney, The Limits of Absolutism (see n. 45 above).
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    • Price (n. 34 above), pp. 108-9.
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    • note
    • For the crisis of 1521-25: Hamon (n. 18 above), p. 133. See definition of fiscal crisis in Hoffman and Norberg (n. 1 above), p. 2. Norberg discusses "the fiscal crisis of 1788," ibid., pp. 290-98. Her verdict (pp. 296-97) that the creation of the Assembly in 1789 dealt with the problem of taxpayers' compliance is disproven by the research of Timothy J. A. Le Goff and Donald M. G. Sutherland cited above.
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    • ed. Ormrod, Bonney, and Bonney (n. 24 above)
    • Richard Bonney and W. M. Ormrod, "Introduction: Crises, Revolutions, and Self-Sustained Growth: Towards a Conceptual Model of Change in Fiscal History," in Crises, Revolutions, and Self-Sustained Growth, ed. Ormrod, Bonney, and Bonney (n. 24 above).
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    • Price (n. 34 above), p. 105.
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    • Hilton L. Root, "Institutions, Interest Groups, and Authority in Ancien Régime France," French History 6 (1992): 411-34, at p. 429, and
    • (1992) French History , vol.6 , pp. 411-434
    • Root, H.L.1
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    • The Struggle for Great Power Status
    • n. 14 above
    • Quoted in Bonney, "The Struggle for Great Power Status," in Economic Systems and State Finance (n. 14 above), p. 349.
    • Economic Systems and State Finance , pp. 349
    • Bonney1
  • 195
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    • Price (n. 34 above), p. 208
    • Price (n. 34 above), p. 208.
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    • J. V. Nye, "The Myth of Free-trade Britain and Fortress France: Tariffs and Trade in the Nineteenth Century," Journal of Economic History 51 (1991): 23-44.
    • (1991) Journal of Economic History , vol.51 , pp. 23-44
    • Nye, J.V.1


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