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This article aims to analyze one aspect of the financial revolution, the tax reforms of the modern state. A comparative study on the taxation in England and in France shows us three points as follows:
First, the pattern of tax increase was different between England and France. Tax revenues of England made explosive and steady growth since the Restoration. On the contrary, those of France continued to fluctuate throughout the 17th and 18th centuries.
Second, the tax reform in England should be reviewed. In spite of the abolition of tax farming and the centralization of taxation, the tax administration was far from the public finance. The notorious private interest prevailed tenaciously over the finance of England. On the other hand, France found a way to enhance the fiscal efficiency by institutionalizing the pursuit of private interests of the financiers and by ensuring the short term loan from them.
Third, the different paths of the two states resulted not only from the presence of the parliament but also from the war. England, saved from the continental wars, didn’t suffer from the financial pressure that ruined the royal treasury of France and forced her to sell the offices. Thus, France couldn’t liquidate financiers who took the reins of government through the venality, while England pursued the tax reforms abolishing the tax farming and establishing the control of the tax revenue.
First, the pattern of tax increase was different between England and France. Tax revenues of England made explosive and steady growth since the Restoration. On the contrary, those of France continued to fluctuate throughout the 17th and 18th centuries.
Second, the tax reform in England should be reviewed. In spite of the abolition of tax farming and the centralization of taxation, the tax administration was far from the public finance. The notorious private interest prevailed tenaciously over the finance of England. On the other hand, France found a way to enhance the fiscal efficiency by institutionalizing the pursuit of private interests of the financiers and by ensuring the short term loan from them.
Third, the different paths of the two states resulted not only from the presence of the parliament but also from the war. England, saved from the continental wars, didn’t suffer from the financial pressure that ruined the royal treasury of France and forced her to sell the offices. Thus, France couldn’t liquidate financiers who took the reins of government through the venality, while England pursued the tax reforms abolishing the tax farming and establishing the control of the tax revenue.
목차
Ⅰ. 서론
Ⅱ. 본론
Ⅲ. 결론
〈Re?sume?〉
〈Summary〉
참고문헌 (42)
참고문헌 신청
1. [단행본] - A. Coleby / 1987 / Central Government and the localities: Hampshire, 1649-1689 / Cambridge University : 171 ~
2. [학술지(정기간행물)] - A. Guéry / 1978 / Finances de la monarchie française sous l’Ancien Régime / Annales E.S.C 33 : 227 ~
3. [기타자료] - Braddick / / The nerves of the state : 95 ~ 99
4. [단행본] - C. G. A. Clay / 1984 / Economic Expansion and Social Change: England 1500-1700, Vol. 2 / Cambridge University Press : 253 ~
5. [학술지(정기간행물)] - D. Dessert / 1975 / Le Lobby Colbert: Un Royaume, ou une Affaire de Famille? / Annales ESC 30 (6) : 1308 ~ 1310
2. [학술지(정기간행물)] - A. Guéry / 1978 / Finances de la monarchie française sous l’Ancien Régime / Annales E.S.C 33 : 227 ~
3. [기타자료] - Braddick / / The nerves of the state : 95 ~ 99
4. [단행본] - C. G. A. Clay / 1984 / Economic Expansion and Social Change: England 1500-1700, Vol. 2 / Cambridge University Press : 253 ~
5. [학술지(정기간행물)] - D. Dessert / 1975 / Le Lobby Colbert: Un Royaume, ou une Affaire de Famille? / Annales ESC 30 (6) : 1308 ~ 1310
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UCI(KEPA) : I410-ECN-0101-2012-926-004176969