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Contributions Directes
The contributions directes were a system of four taxes, also known as the ''quatre vieilles'', set up under the French Revolution. They were all direct taxes, willingly voted into existence by vote of the deputies, by contrast with the Ancien Régime, which mainly relied on indirect taxes. Three of them were set up in 1790 by the National Constituent Assembly: * the contribution foncière, on all lands ; * the contribution mobilière, on all income not derived from commerce or 'land' (with the latter including rent and industry) * the patente, which taxed the professions according to their external signs The fourth, the ''impôt sur les portes et fenêtres'' (comparable to the British window tax) was set up in 1798 by the French Directory. This one was not called a contribution, and was progressive. Until the First French Empire, these for direct taxes raised enough for the state budget, but the Napoleonic Wars led to the re-establishment of indirect taxation. {{DEFAULTSORT:Co ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
French Revolution
The French Revolution ( ) was a period of radical political and societal change in France that began with the Estates General of 1789 and ended with the formation of the French Consulate in November 1799. Many of its ideas are considered fundamental principles of liberal democracy, while phrases like ''liberté, égalité, fraternité'' reappeared in other revolts, such as the 1917 Russian Revolution, and inspired campaigns for the abolition of slavery and universal suffrage. The values and institutions it created dominate French politics to this day. Its causes are generally agreed to be a combination of social, political and economic factors, which the ''Ancien Régime'' proved unable to manage. In May 1789, widespread social distress led to the convocation of the Estates General, which was converted into a National Assembly in June. Continuing unrest culminated in the Storming of the Bastille on 14 July, which led to a series of radical measures by the Assembly, i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Direct Tax
Although the actual definitions vary between jurisdictions, in general, a direct tax or income tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There is a distinction between direct and indirect tax depending on whether the tax payer is the actual taxpayer or if the amount of tax is supported by a third party, usually a client. The term may be used in economic and political analyses, but does not itself have any legal implications. However, in the United States, the term has special constitutional significance because of a provision in the U.S. Constitution that any ''direct taxes'' imposed by the national government be apportioned among the states on the basis of population. In the European Union direct taxation remains the sole responsibility of member states. General meaning In general, a direct tax is one imposed upon an individual person (juristic person, juristic or natural person, natur ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ancien Régime
''Ancien'' may refer to * the French word for "ancient, old" ** Société des anciens textes français * the French for "former, senior" ** Virelai ancien ** Ancien Régime ** Ancien Régime in France {{disambig ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Indirect Tax
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, consumption tax, tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax collecting authority does not suffer a corresponding reduction in income, i.e., impact and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect. An indirect tax is collected by an intermediary (such as a retail store) from the person (such as the consumer) who pays the tax included in the price of a purchased good. The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax, which is collected directly by government from the persons (legal or natu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
National Constituent Assembly (France)
The National Constituent Assembly (french: Assemblée nationale constituante) was a constituent assembly in the Kingdom of France formed from the National Assembly on 9 July 1789 during the first stages of the French Revolution. It dissolved on 30 September 1791 and was succeeded by the Legislative Assembly. Background Estates-General The Estates General of 1789, ''(Etats Généraux)'' made up of representatives of the three estates, which had not been convened since 1614, met on 5 May 1789. The Estates-General reached a deadlock in its deliberations by 6 May. The representatives of the Third Estate attempted to make the whole body more effective and so met separately from 11 May as the ''Communes''. On 12 June, the ''Communes'' invited the other Estates to join them: some members of the First Estate did so the following day. On 17 June 1789, the ''Communes'' approved the motion made by Sieyès that declared themselves the National Assembly by a vote of 490 to 90. The Third Es ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Window Tax
Window tax was a property tax based on the number of windows in a house. It was a significant social, cultural, and architectural force in England, France, and Ireland during the 18th and 19th centuries. To avoid the tax, some houses from the period can be seen to have bricked-up window-spaces (ready to be glazed or reglazed at a later date). In England and Wales it was introduced in 1696 and was repealed 155 years later, in 1851. In France it was established in 1798 and was repealed in 1926. Scotland had window tax from 1748 until 1798. History The tax was introduced in England and Wales in 1696 under King William III and was designed to impose tax relative to the prosperity of the taxpayer, but without the controversy that then surrounded the idea of income tax. At that time, many people in Britain opposed income tax, on principle, because the disclosure of personal income represented an unacceptable governmental intrusion into private matters, and a potential threat to pers ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
French Directory
The Directory (also called Directorate, ) was the governing five-member committee in the French First Republic from 2 November 1795 until 9 November 1799, when it was overthrown by Napoleon, Napoleon Bonaparte in the Coup of 18 Brumaire and replaced by the French Consulate, Consulate. ''Directoire'' is the name of the final four years of the French Revolution. Mainstream historiography also uses the term in reference to the period from the dissolution of the National Convention on 26 October 1795 (4 Brumaire) to Napoleon's coup d’état. The Directory was continually at war with foreign coalitions, including Kingdom of Great Britain, Britain, Habsburg monarchy, Austria, Kingdom of Prussia, Prussia, the Kingdom of Naples, Russian Empire, Russia and the Ottoman Empire. It annexed Austrian Netherlands, Belgium and the left bank of the Rhine, while Bonaparte conquered a large part of Italy. The Directory established 196 short-lived sister republics in Italy, Old Swiss Confederacy ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
First French Empire
The First French Empire, officially the French Republic, then the French Empire (; Latin: ) after 1809, also known as Napoleonic France, was the empire ruled by Napoleon Bonaparte, who established French hegemony over much of continental Europe at the beginning of the 19th century. It lasted from 18 May 1804 to 11 April 1814 and again briefly from 20 March 1815 to 7 July 1815. Although France had already established a colonial empire overseas since the early 17th century, the French state had remained a kingdom under the Bourbons and a republic after the French Revolution. Historians refer to Napoleon's regime as the ''First Empire'' to distinguish it from the restorationist ''Second Empire'' (1852–1870) ruled by his nephew Napoleon III. The First French Empire is considered by some to be a " Republican empire." On 18 May 1804, Napoleon was granted the title Emperor of the French (', ) by the French and was crowned on 2 December 1804, signifying the end of the French ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Napoleonic Wars
The Napoleonic Wars (1803–1815) were a series of major global conflicts pitting the French Empire and its allies, led by Napoleon I, against a fluctuating array of European states formed into various coalitions. It produced a period of French domination over most of continental Europe. The wars stemmed from the unresolved disputes associated with the French Revolution and the French Revolutionary Wars consisting of the War of the First Coalition (1792–1797) and the War of the Second Coalition (1798–1802). The Napoleonic Wars are often described as five conflicts, each termed after the coalition that fought Napoleon: the Third Coalition (1803–1806), the Fourth (1806–1807), the Fifth (1809), the Sixth (1813–1814), and the Seventh (1815) plus the Peninsular War (1807–1814) and the French invasion of Russia (1812). Napoleon, upon ascending to First Consul of France in 1799, had inherited a republic in chaos; he subsequently created a state with stable financ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taille (impôt)
The ''taille'' () was a direct land tax on the French peasantry and non-nobles in ''Ancien Régime'' France. The tax was imposed on each household and was based on how much land it held, and was paid directly to the state. History Originally only an "exceptional" tax (i.e. imposed and collected in times of need, as the king was expected to survive on the revenues of the " domaine royal", or lands that belonged to him directly), the ''taille'' became permanent in 1439, when the right to collect taxes in support of a standing army was granted to Charles VII of France during the Hundred Years' War. Unlike modern income taxes, the total amount of the ''taille'' was first set (after the Estates General was suspended in 1484) by the French king from year to year, and this amount was then apportioned among the various provinces for collection. Exempted from the tax were clergy and nobles (except for non-noble lands they held in "pays d'état" ee below, officers of the crown, milit ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
