Sur l'histoire fiscale du XVIIe siècle : les impôts directs en Champagne entre 1595 et 1635

Résumé En

The sources of fiscal history in the 17th century France James Collins Contrary to the picture presented by J. R. Mallet (one accepted by most historians), direct taxation in Champagne (and France) doubled between 1625 and 1634. The Central Treasury budgets do not reflect this increase because almost all of it was paid to the officers. By 1634, the proposed levy for the liens of the officers (droits aliénés) represented a surtax of 88% (14 million l.) on the regular direct taxes. In that year, the king abolished the droits and introduced intendants as regional overseers, thus transforming the manner in which France was governed. This dismantling of the fiscal system helped to create socio-economic situation in which a general revolt was possible because it alienated large segments of the royal administration The fiscal crisis of 1643-1648 merely brought things to a head and made evident the urgency of a solution to the problems created by the fiscal and administrative policy followed between 1616 and 1642. The king's reliance on the army and the intendants to govern and administer France meant that reform could only come from the center, so it is not surprising that the solution chosen in 1661 was a cameralist "police" state.