Taille

Généralités in 1789

Taille was a form of direct taxation used in France before the French Revolution, with its origins in the early Middle Ages. Unlike indirect taxes, such as the gabelle (a tax on salt) or aides (various taxes on consumption), the taille was levied directly on the subjects of the king. The tax was imposed on both individuals and their property, and its rate and manner of collection varied greatly across the kingdom. The taille is particularly notable for its role in exacerbating the financial and social disparities that contributed to the revolutionary climate of the late 18th century.

History

The origins of the taille can be traced back to the needs of early medieval kings to raise revenue for warfare and administration. Initially, it was a voluntary offering from the king's vassals, but it gradually became a compulsory tax. By the 14th century, the taille had become a regular feature of French fiscal policy, especially during the reign of King Philip IV, who expanded the royal domain and the administrative apparatus of the state.

During the Ancien Régime, the taille was one of the most important sources of income for the crown, but it was also a source of grievance among those who were subject to it. The tax was levied on the Third Estate, which comprised peasants, artisans, and the bourgeoisie. The nobility and clergy, by contrast, were largely exempt, contributing instead through a system of voluntary gifts known as "don gratuit."

Types of Taille

There were two main types of taille:

• Personal Taille (taille personnelle): This was levied on individuals, based on their status, profession, or income. It was more arbitrary and variable, often leading to abuses in its assessment and collection.
• Real Taille (taille réelle): This was imposed on property, particularly land. It was somewhat more equitable, as it was based on the actual productive value of the property.

Collection and Administration

The collection of the taille was often outsourced to tax farmers (fermiers), individuals or companies who paid the crown a fixed sum in exchange for the right to collect taxes. This system led to widespread abuse and corruption, as tax farmers sought to maximize their profits by any means necessary.

Impact

The burden of the taille fell disproportionately on the peasantry and the lower classes, who were least able to afford it. This contributed to widespread poverty and discontent, fueling the social unrest that would eventually lead to the French Revolution. The taille, along with other grievances against the Ancien Régime, was abolished by the National Assembly in 1789.

Legacy

The abolition of the taille and the establishment of more equitable forms of taxation were among the key reforms of the French Revolution. These changes marked the transition from the feudal fiscal systems of the Ancien Régime to the modern tax systems based on principles of equality and ability to pay.