Vingtième Siècle
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Vingtième Siècle
The ''vingtième'' (, ''twentieth'') was an income tax of the ''ancien régime'' in France. It was abolished during the French Revolution. First Proposition It was first proposed by the minister of finance, Jean-Baptiste de Machault, comte d'Arnouville, in 1749. The War of the Austrian Succession had just ended, with the French government at the point of bankruptcy. A temporary income tax, the '' dixième'' (levied by Louis XIV in 1710 at the rate of one-tenth of annual income), had been levied during the war, but Louis XV had promised that it would be removed with the end of the war. The comte d'Arnouville planned to introduce a new permanent tax modelled upon the ''dixième'', to create a sinking fund to repay the national debt. The ''vingtième'', introduced in 1749, was to be one-twentieth of annual income (5%), collected directly by the government, from all people regardless of their rank - although the First and Second Estates were largely exempt or could buy exemption thro ...
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Income Tax
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income. The tax rate may increase as taxable income increases (referred to as graduated or progressive tax rates). The tax imposed on companies is usually known as corporate tax and is commonly levied at a flat rate. Individual income is often taxed at progressive rates where the tax rate applied to each additional unit of income increases (e.g., the first $10,000 of income taxed at 0%, the next $10,000 taxed at 1%, etc.). Most jurisdictions exempt local charitable organizations from tax. Income from investments may be taxed at different (generally lower) rates than other types of income. Credits of various sorts may be allowed that reduce tax. Some jurisdictio ...
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Assembly Of The Clergy
The assembly of the French clergy (''assemblée du clergé de France'') was in its origins a representative meeting of the Catholic clergy of France, held every five years, for the purpose of apportioning the financial burdens laid upon the clergy of the French Catholic Church by the kings of France. Meeting from 1560 to 1789, the Assemblies ensured to the clergy an autonomous financial administration, by which they defended themselves against taxation. Early history During the Middle Ages the Crusades were the occasions of frequent levies upon ecclesiastical possessions. The ''Dime Saladine'' (Saladin Tithe) was inaugurated when Philip II Augustus (1180–1223) united his forces with those of Richard of England to deliver Jerusalem from Saladin. At a later period the contributions of the clergy were increased, and during the reign of Louis IX (1235–70) thirteen subsidies are recorded within twenty-eight years. Sixteenth century Francis I of France (1515–48) made incessant ...
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Étienne Charles Loménie De Brienne
Étienne, a French analog of Stephen or Steven, is a masculine given name. An archaic variant of the name, prevalent up to the mid-17th century, is Estienne. Étienne, Etienne, Ettiene or Ettienne may refer to: People Artists and entertainers *Etienne Aigner (1904–2000), Hungarian-born German fashion designer *Étienne Chatiliez (born 1952), French film director *Étienne de Crécy (born 1969), French electronic music producer and DJ *Étienne Daho (born 1956), French singer, songwriter and record producer * Etienne Debel (1931–1993), Belgian actor and director *Étienne Doirat (c. 1675–1732), French furniture designer. *Étienne Maurice Falconet (1716–1791), French Rococo sculptor *Etienne Girardot (1856–1939), Anglo-French actor *Étienne Jodelle, seigneur de Limodin (1532–1573), French dramatist and poet * Étienne Loulié (1654–1702), French musician, pedagogue and musical theorist *Étienne Méhul (1763–1817), French composer *Étienne Moulinié (1599–1676) ...
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Assembly Of Notables
An Assembly of Notables () was a group of high-ranking nobles, ecclesiastics, and state functionaries convened by the King of France on extraordinary occasions to consult on matters of state. Assemblymen were prominent men, usually of the aristocracy, and included royal princes, peers, archbishops, high-ranking judges, and, in some cases, major town officials. The king would issue one or more reforming edicts after hearing their advice. This group met in 1560, 1575, 1583, 1596–97, 1617, 1626, 1787, and a final brief meeting in late 1788. Like the Estates-General, they served a consultative purpose only. But unlike the Estates-General, whose members were elected by the subjects of the realm, the assemblymen were selected by the king for their "zeal", "devotion", and their "trustworthiness" toward the sovereign.Mousnier, p. 229 In addition, ''assembly of notables'' can refer to an expanded version of the King's Council (''Curia regis''). Several times a year, whenever the k ...
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Charles Alexandre De Calonne
Charles Alexandre de Calonne (20 January 173430 October 1802), titled Count of Hannonville in 1759, was a French statesman, best known for being Louis XVI's Controller-General of Finances (minister of finance) in the years leading up to the French Revolution. Calonne attempted repeatedly to pass reforms that lowered government spending and implemented property added value tax among other things, but failed due to popular opposition to his policies from the Parlement and the Assembly of Notables. Realizing that the Parlement of Paris would never agree to reform, Calonne handpicked an Assembly of Notables in 1787 to approve new taxes. When they refused, Calonne's reputation plummeted and he was forced to leave the country. Origins and rise to prominence Born on 20 January 1734 in Douai into an upper-class family, he entered the legal profession and became a lawyer to the general council of Artois, procureur to the ''parlement'' of Douai, ''Master of Requests (France)'', intendan ...
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Jacques Necker
Jacques Necker (; 30 September 1732 – 9 April 1804) was a Republic of Geneva, Genevan banker and statesman who served as List of Finance Ministers of France, finance minister for Louis XVI of France, Louis XVI. He was a reformer, but his innovations sometimes caused great discontent. Necker was a constitutional monarchist, a political economist, and a Morality, moralist, who wrote a severe critique of the new principle of equality before the law. Necker initially held the finance post between July 1777 and 1781. In 1781, he earned widespread recognition for his unprecedented decision to publish the Compte rendu – thus making the country's budget public – "a novelty in an absolute monarchy where the state of finances had always been kept a secret." Necker was dismissed within a few months. By 1788, the inexorable compounding of interest on the national debt brought France to a fiscal crisis. Necker was recalled to royal service. His dismissal on 11 July 1789 was a factor in ...
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Joseph Marie Terray
Abbot Joseph Marie Terray (1715 – 18 February 1778) was a Controller-General of Finances during the reign of Louis XV of France, an agent of fiscal reform. Biography Terray, tonsured but not a priest, was appointed in 1736 an ecclesiastical counsellor in the Parlement of Paris, where he specialized in financial matters. In 1764 he was made abbot ''in commendam'' of the rich abbey of Molesme. The support of his uncle, physician in ordinary to the duchess of Orléans, mother of the Regent, eventually rendered him rich, enabling him to set aside his former circumspect style of life and openly seat his mistresses at his table. His genuine capacity attracted the attention of Louis XV's chancellor, René Nicolas de Maupeou, who made him controller general in December 1769. His first big venture was helping Mme du Barry's partisans to bring down the minister of foreign affairs, Étienne François, duc de Choiseul the very next year by demonstrating that the government could not affor ...
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René Nicolas Charles Augustin De Maupeou
René Nicolas Charles Augustin de Maupeou, marquis de Morangles (; 25 February 1714 – 29 July 1792) was a French lawyer, politician, and chancellor of France, (Prime Minister) whose attempts at reform signalled the failure of enlightened despotism in France. He is best known for his effort to destroy the system of parlements, which were powerful regional courts, in 1770–74. When King Louis XV died in 1774, the parlements were restored and Maupeou lost power. Early life He was born in Montpellier to a family ennobled in the sixteenth century as '' noblesse de robe'', the eldest son of René Charles de Maupeou (1688–1775), who was president of the ''parlement'' of Paris from 1743 to 1757. In 1744 he married a rich heiress, Anne de Roncherolles (1725–1752), a cousin of Madame d'Épinay, the friend of Rousseau who moved in the circles of the ''Philosophes''. Entering public life, he was his father's right hand in the conflicts between the ''parlement'' and Chris ...
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National Income
A variety of measures of national income and output are used in economics to estimate total economic activity in a country or region, including gross domestic product (GDP), Gross national income (GNI), net national income (NNI), and adjusted national income (NNI adjusted for natural resource depletion – also called as NNI at factor cost). All are specially concerned with counting the total amount of goods and services produced within the economy and by various sectors. The boundary is usually defined by geography or citizenship, and it is also defined as the total income of the nation and also restrict the goods and services that are counted. For instance, some measures count only goods & services that are exchanged for money, excluding bartered goods, while other measures may attempt to include bartered goods by ''imputing'' monetary values to them. National accounts Arriving at a figure for the total production of goods and services in a large region like a country entails a ...
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Clément Charles François De Laverdy
Clément Charles François de Laverdy (1723 â€“ 24 November 1793) was a French statesman. __NOTOC__ Life He was a member of the Parlement of Paris when the case against the Jesuits came before that body in August 1761. He demanded the suppression of the order and thus acquired popularity. King Louis XV named him Controller-General of Finances in December 1763, but the tasks at hand seemed to surpass Laverdy's financial abilities. Three months after his nomination, he forbade the publishing of any material concerning his administration, thus refusing both advice and criticism. Two edicts in 1764 and '65 enacted the Laverdy Reforms, remaking civic government throughout France and—''inter alia''—reducing the power of the royal intendants. They were, however, specially excluded from application in Languedoc through a dispensation secured by the Parlement of Toulouse. Laverdy used all means, sometimes illicit ones, to replenish the treasury, and was even accused of having ...
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Lit De Justice
In France under the Ancien Régime, the ''lit de justice'' (, "bed of justice") was a particular formal session of the Parlement of Paris, under the presidency of the King of France, for the compulsory registration of the royal edicts and to impose his sovereignty. It was named thus because the king would sit on a throne, under a baldachin. In the Middle Ages, not every appearance of the King of France in ''parlement'' occasioned a formal ''lit de justice''. Description A ''lit de justice'' in Paris was normally held in the ''Grand'Chambre du Parlement'' of the royal palace on the Île de la Cité, which remains the Palais de Justice even today. The king, fresh from his devotions in Sainte-Chapelle, would enter, accompanied by his chancellor, the '' princes du sang'', dukes and peers, cardinals and marshals, and take his place upon the cushions on a dais under a canopy of estate (the ''lit'') in a corner of the chamber. The records of a ''lit de justice'' of Charles V, May 2 ...
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Cadastre
A cadastre or cadaster ( ) is a comprehensive recording of the real estate or real property's metes-and-bounds of a country.Jo Henssen, ''Basic Principles of the Main Cadastral Systems in the World,'/ref> Often it is represented graphically in a cadastral map. In most countries, legal systems have developed around the original administrative systems and use the cadastre to define the dimensions and location of land parcels described in legal documentation. A land parcel or cadastral parcel is defined as "a continuous area, or more appropriately volume, that is identified by a unique set of homogeneous property rights". Cadastral surveys document the Boundary (real estate), boundaries of land ownership, by the production of documents, diagrams, sketches, plans (''plats'' in the US), charts, and maps. They were originally used to ensure reliable facts for land valuation and taxation. An example from early England is the Domesday Book in 1086. Napoleon established a comprehens ...
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