IDEAS home Printed from https://ideas.repec.org/a/taf/eujhet/v17y2010i4p659-685.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09672567.2010.501108
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09672567.2010.501108?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nicolas Brisset & Benoît Walraevens, 2021. "From capital to property: History and justice in the work of Thomas Piketty [Du capital à la propriété: Histoire et justice dans le travail de Thomas Piketty]," Post-Print hal-03250042, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Emmanuel Blanc, 2002. "L'utilité éclairée comme principe de morale : J.-B. Say est-il utilitariste ?," Post-Print halshs-00419822, HAL.
    2. Wallis, Patrick, 2010. "Exotic drugs and English medicine: England’s drug trade, c.1550-c.1800," Economic History Working Papers 28577, London School of Economics and Political Science, Department of Economic History.
    3. Goulven Rubin, 2004. "Patinkin on IS-LM: An Alternative to Modigliani," History of Political Economy, Duke University Press, vol. 36(5), pages 190-216, Supplemen.
    4. André Lapidus, 1994. "Norm, Virtue and Information: Individual Behaviour and the Just Price in Thomas Aquinas' Summa theologica," Post-Print hal-00344928, HAL.
    5. Ernesto Dal Bó & Karolina Hutková & Lukas Leucht & Noam Yuchtman, 2022. "Dissecting the Sinews of Power: International Trade and the Rise of Britain’s Fiscal-Military State, 1689-1823," NBER Working Papers 30754, National Bureau of Economic Research, Inc.
    6. Jean-Sébastien Lenfant & Jérôme Lallement, 2004. "L'équilibre général comme savoir : de Walras à nos jours," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01765036, HAL.
    7. Timini, Jacopo, 2020. "Staying dry on Spanish wine: The rejection of the 1905 Spanish-Italian trade agreement," European Journal of Political Economy, Elsevier, vol. 63(C).
    8. Claire Baldin & Ludovic Ragni, 2015. "L'apport de Pellegrino Rossi à la théorie de l'offre et de la demande : une tentative d'interprétation," GREDEG Working Papers 2015-18, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    9. Andrés Álvarez & Vincent Bignon, 2013. "L. Walras and C. Menger: two ways on the path of modern monetary theory," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 20(1), pages 89-124, February.
    10. Christian Gehrke & Heinz Kurz, 2001. "Say and Ricardo on value and distribution," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 8(4), pages 449-486.
    11. P. Mongin, 1999. "Normes et jugements de valeur en économie normative," THEMA Working Papers 99-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    12. Irigoin, A, 2012. "Bounded Leviathan: or why North & Weingast are only right on the right half," MPRA Paper 39722, University Library of Munich, Germany.
    13. Dal Bo, Ernesto & Hutkova, Karolina & Leucht, Lukas & Yuchtman, Noam Meir, 2023. "Dissecting the sinews of power: international trade and the rise of Britain's fiscal-military state, 1689-1823," LSE Research Online Documents on Economics 121310, London School of Economics and Political Science, LSE Library.
    14. Marianne Fischman, 1998. "Le concept quesnayen d'ordre naturel," Cahiers d'Économie Politique, Programme National Persée, vol. 32(1), pages 67-97.
    15. Erich Pinzón-Fuchs, 2016. "Macroeconometric modeling as a "photographic description of reality" or as an "engine for the discovery of concrete truth" ? Friedman and Klein on statistical illusions," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01364812, HAL.
    16. Sophie Boutillier & Abdourahmane Ndiaye & Nathalie Ferreira, 2011. "Le travail et l'utopie. Analyse du travail dans les théories de Sismondi, Fourier, Proudhon, Marx, Engels, Godin et Lafargue," Post-Print halshs-00596757, HAL.
    17. Irigoin, Alejandra, 2016. "Representation Without Taxation, Taxation Without Consent: The Legacy Of Spanish Colonialism In America," Revista de Historia Económica / Journal of Iberian and Latin American Economic History, Cambridge University Press, vol. 34(2), pages 169-208, September.
    18. Patalano, Rosario, 2020. "Ferdinando Galiani’S Newtonian Social Mathematics," Journal of the History of Economic Thought, Cambridge University Press, vol. 42(3), pages 357-383, September.
    19. Annie L. Cot, 1996. "Une utopie utilitariste : Jeremy Bentham et les colonies," Cahiers d'Économie Politique, Programme National Persée, vol. 27(1), pages 193-210.
    20. Ragip Ege & Herrade Igersheim & Charlotte Le Chapelain, 2016. "Transcendental vs. comparative approaches to justice: a reappraisal of Sen's dichotomy," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 23(4), pages 521-543, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:eujhet:v:17:y:2010:i:4:p:659-685. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REJH20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.