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[koby]

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3) how did unequal taxation contribute to pressure for revolutionary change in France under the Ancient Regime.

Prior to the revolution there was no common taxation system and uniformity of tax in France- with the northern and central France bearing heavier burden of tax than the south. The three Estates were also unequally taxed- with the third Estate bearing all the burden of tax and the 1st and 2nd estate exempt from the majority of major taxes. Peasants who lived on subsistence farming paid numerous taxes including, taxes imposed by the king (10-15 % of peasants income), Tithe given to the clergy (5-10 % of peasants income), the corvee 14 days of forced labour took peasants away from their fields. The peasants could not freely sell goods as they had to pay capitation (tax per head). They also had to pay vingitieme tax along with the nobility- a direct tax of about twentieth of income levied in the time of war. A tax that peasants abhorred was the feudal dues paid to feudal loards which accounted upto 2-25 % of peasants harvest. All this taxes added made life a struggle for the peasants and thus they remained improvised. They despised the system of privileges which exempted the rich from paying tax, thus this added on their resentment of the unequal taxation system and their anger towards the rich.as calonne wrote to necker in 1787 that “ the system of privileges alone infects everything and prevents improvement”.  The taxation system was corrupt those who collected taxes bought venal offices and made a living by handling public funds, they lived a luxurious life and were hated by many. This made Louis XVI look like an incompetent king.  In January 1789 the third Estate challenged the old order and system of privileges. In their books of grievances the third Estate demanded taxation reform. Thus the unequal taxation reform encouraged the poor or lower class to demand changes. The poor struggling in poverty and fuelled with resentment of the unequal taxation system began to revolt against the age-old rules of honorific privileges. From late 1788 after the writing of cahiers many peasants simply refused to pay tax. This actions clearly show how unequal taxation increased the resentment of the third estate (burdened with taxes) towards  the unequal taxation system and inevitably lead them to revolt against it.

10 mark question