Many general works and textbooks on the French Revolution indicate that one of its causes was onerous taxation of the commoners – primarily the peasantry – because the clergy and nobility were exempt. However, in reality, the clergy paid substantial sums in lieu of taxes, the nobility was only partially exempt, and taxes seem to have been lower than commonly believed. What taxpayers appear to have hated most was an inconsistent, arbitrary, byzantine system riddled with incompetence and abuse – a situation whose importance has been vastly underestimated. While these findings are clear, particularly in works of recent decades, they have not made adequate inroads to mainstream history on the French Revolution. One reason may be that many of the findings are set forth in myriad specialized works. Regardless of the explanation, the continued portrayal of the “common wisdom” indicates a need for a more mainstream, holistic dissemination of these newer views. This paper therefore attempts to present such a presentation of the realities of taxation among the classes, the reasons why taxpayers loathed the system and why the system was too inflexible to change, in order that “common wisdom” of the role of taxation in the French Revolution will move closer to its complex and fascinating reality.

Many general works and textbooks on the French Revolution indicate that one of its causes was onerous taxation of the commoners – primarily the peasantry – because the clergy and nobility were exempt. However, in reality, the clergy paid substantial sums in lieu of taxes, the nobility was only partially exempt, and taxes seem to have been lower than commonly believed. What taxpayers appear to have hated most was an inconsistent, arbitrary, byzantine system riddled with incompetence and abuse – a situation whose importance has been vastly underestimated. While these findings are clear, particularly in works of recent decades, they have not made adequate inroads to mainstream history on the French Revolution. One reason may be that many of the findings are set forth in myriad specialized works. Regardless of the explanation, the continued portrayal of the “common wisdom” indicates a need for a more mainstream, holistic dissemination of these newer views. This paper therefore attempts to present such a presentation of the realities of taxation among the classes, the reasons why taxpayers loathed the system and why the system was too inflexible to change, in order that “common wisdom” of the role of taxation in the French Revolution will move closer to its complex and fascinating reality.