4 mai 2017
https://www.openedition.org/12554 , info:eu-repo/semantics/openAccess
Katia Béguin et al., « Taxation and the Rise of the State: Introductory Remarks », Institut de la gestion publique et du développement économique, ID : 10.4000/books.igpde.3809
Clichés die hard in history as elsewhere, and the origins of the tax system in Europe are still associated with the modern period of the history of the state, with a clear division into two phases: the medieval ‘feudal state’ and the period of the modern ‘fiscal state’ in the sense in which historians generally use that term. It is partly in order to break down that barrier that I have adhered to the expression ‘modern state’ in the various collective projects that I have coordinated or direc...