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Progressive indirect taxation and social justice in eighteenth-century France: Forbonnais and Graslin's fiscal system

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  • Arnaud Orain

Abstract

This article presents the fiscal theories of Forbonnais (1722 to 1800) and Graslin (1727 to 1790) as a common system. A system that is the first to clearly establish the notion of progressive taxation upon goods inversely proportional with their utility. Thanks to the collation of the works of these two men with the inventories of their libraries and their arithmetic skills, this article is able to reveal their real backgrounds and influences. Finally, the progressive taxation would allow a new allocation of the factors of production that would be the key point for a whole reform of the French Kingdom.

Suggested Citation

  • Arnaud Orain, 2010. "Progressive indirect taxation and social justice in eighteenth-century France: Forbonnais and Graslin's fiscal system," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 17(4), pages 659-685.
    • Handle: RePEc:taf:eujhet:v:17:y:2010:i:4:p:659-685
    DOI: 10.1080/09672567.2010.501108
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    References listed on IDEAS

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    1. Alain Béraud & Gilbert Faccarello, 2000. "Nouvelle histoire de la pensée économique, tome 3," Post-Print halshs-00201476, HAL.
    2. Ashworth, William J., 2003. "Customs and Excise: Trade, Production, and Consumption in England 1640-1845," OUP Catalogue, Oxford University Press, number 9780199259212.
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    Cited by:

    1. Nicolas Brisset & Benoît Walraevens, 2021. "From Capital to Property: History and Justice in the Work of Thomas Piketty," GREDEG Working Papers 2021-28, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.

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