Die ungleiche Besteuerung trug zur französischen Revolution bei, sagen Ökonomen

A new economic analysis has identified deep inequalities in taxation as a major factor in sparking the French Revolution, according to researchers who studied historical data spanning from 1750 to 1789. The findings, published by the ROCKWOOL Foundation Berlin (RFBerlin), reveal that regions burdened with heavy levies on salt and internal customs duties saw significantly more unrest than those with lighter tax burdens. These disparities, combined with other socioeconomic pressures, contributed to the widespread discontent that led to the revolution. Between 1750 and 1789, areas subjected to high taxation experienced twice as many revolts compared to lower-tax regions. This pattern is supported by the "petitions" known as Cahiers de doléances, which were compiled by representatives of the common people in early 1789 ahead of the Estates-General. According to Marco Tabellini, a research fellow at RFBerlin and assistant professor at Harvard Business School, these documents show that regions with heavier tax loads recorded 72% more complaints about taxes and customs duties. Tax levels varied widely across France during this period. In some areas, households paid just 2.5% of their annual income in salt taxes, while others bore a much greater burden, paying up to 13%. This disparity created a growing sense of injustice among the population, especially as economic conditions worsened. A particularly harsh summer in 1788, followed by an unusually cold winter, led to soaring bread prices and triggered a wave of hunger riots. These events further strained the already fragile social fabric of the kingdom. King Louis XVI found himself in a precarious financial situation by 1789 due to his support for the American colonies during their war for independence and his extravagant lifestyle at the Palace of Versailles. The royal treasury had become deeply indebted, yet the monarch refused to consider declaring bankruptcy. Instead, he sought to increase taxation, exacerbating tensions between the crown and its subjects. The impact of these economic policies continued through the revolution itself. Areas that had previously endured the harshest tax regimes suffered disproportionately during the rural uprisings that followed the storming of the Bastille on July 14, 1789. These disturbances eventually culminated in August 1789 with the formal abolition of feudal privileges, including the noble class’s exemption from taxation. Political dynamics were also shaped by these economic grievances. Deputies representing districts with the heaviest tax burdens were more inclined to challenge the monarchy, advocate for revolutionary reforms, and ultimately support the execution of King Louis XVI in January 1793. This trend is documented in parliamentary records from May 1789 to January 1793, highlighting how economic inequality influenced political decisions during the revolution. The study, conducted by Tommaso Giommoni and colleagues, draws upon extensive archival material to trace the relationship between taxation and the outbreak of the French Revolution. Their work provides a quantitative basis for understanding one of history’s most transformative events, offering insights into how fiscal policy can shape societal change. Further details about the study can be found on the RFBerlin website, where the full research paper is available for review.