Contributions directes
Encyclopedia
The contributions directes were a system of four taxes, also known as the quatre vieilles, set up under the French Revolution
. They were all direct tax
es, willingly voted into existence by vote of the deputies, by contrast with the Ancien Régime, which mainly relied on indirect tax
es.
Three of them were set up in 1790 by the National Constituent Assembly
:
The fourth, the impôt sur les portes et fenêtres (comparable to the British window tax
) was set up in 1798 by the French Directory
. This one was not called a contribution, and was progressive.
Until the First French Empire
, these for direct taxes raised enough for the state budget, but the Napoleonic Wars
led to the re-establishment of indirect taxation.
French Revolution
The French Revolution , sometimes distinguished as the 'Great French Revolution' , was a period of radical social and political upheaval in France and Europe. The absolute monarchy that had ruled France for centuries collapsed in three years...
. They were all direct tax
Direct tax
The term direct tax generally means a tax paid directly to the government by the persons on whom it is imposed.-General meaning:In the general sense, a direct tax is one paid directly to the government by the persons on whom it is imposed...
es, willingly voted into existence by vote of the deputies, by contrast with the Ancien Régime, which mainly relied on indirect tax
Indirect tax
The term indirect tax has more than one meaning.In the colloquial sense, an indirect tax is a tax collected by an intermediary from the person who bears the ultimate economic burden of the tax...
es.
Three of them were set up in 1790 by the National Constituent Assembly
National Constituent Assembly
The National Constituent Assembly was formed from the National Assembly on 9 July 1789, during the first stages of the French Revolution. It dissolved on 30 September 1791 and was succeeded by the Legislative Assembly.-Background:...
:
- the contribution foncière, on all lands ;
- the contribution mobilière, on all income not derived from commerce or 'land' (with the latter including rent and industry)
- the patente, which taxed the professions according to their external signs
The fourth, the impôt sur les portes et fenêtres (comparable to the British window tax
Window tax
The window tax was a significant social, cultural, and architectural force in England, France and Scotland during the 18th and 19th centuries. Some houses from the period can be seen to have bricked-up window-spaces , as a result of the tax.-Details:The tax was introduced in England and Wales under...
) was set up in 1798 by the French Directory
French Directory
The Directory was a body of five Directors that held executive power in France following the Convention and preceding the Consulate...
. This one was not called a contribution, and was progressive.
Until the First French Empire
First French Empire
The First French Empire , also known as the Greater French Empire or Napoleonic Empire, was the empire of Napoleon I of France...
, these for direct taxes raised enough for the state budget, but the Napoleonic Wars
Napoleonic Wars
The Napoleonic Wars were a series of wars declared against Napoleon's French Empire by opposing coalitions that ran from 1803 to 1815. As a continuation of the wars sparked by the French Revolution of 1789, they revolutionised European armies and played out on an unprecedented scale, mainly due to...
led to the re-establishment of indirect taxation.