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- W2482299350 abstract "General rule: one can raise higher taxes, in proportion to the liberty of the subjects; and one is forced to moderate them to the degree that servitude increases. This has always been, and will always remain so. It is a rule drawn from nature, which does not vary at all; one finds it in all countries, in England, in Holland, and in all States in which liberty becomes degraded, right down to Turkey. Charles Montesquieu, De l'esprit des lois, III (1748), ch. 7 It might be expected that in France a revenue of thirty millions might be levied for the support of the state with as little inconveniency as a revenue of ten millions is in Great Britain. In 1765 and 1766, the whole revenue paid into the treasury of France … did not amount to fifteen millions sterling. … The people of France, however, it is generally acknowledged, are much more oppressed by taxes than the people of Great Britain. Adam Smith, The Wealth of Nations (1776), book 1, 2, p. 47 THESE two great representatives of the French and Scottish Enlightenment realized that the finances of their two nations had taken very different paths. Despite the larger population of France and its great resources, it could raise much less revenue than Britain – yet the French people believed that their burdens were greater. Louis XIV's finance minister, Jean-Baptiste Colbert (1619-83) put the matter more graphically in his reputed remark that ‘The art of taxation consists in so plucking the goose as to obtain the largest possible amount of feathers with the smallest possible amount of hissing.’" @default.
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- W2482299350 date "2012-09-18" @default.
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- W2482299350 title "The Fiscal-Military State and the Napoleonic Wars" @default.
- W2482299350 doi "https://doi.org/10.1017/upo9781846156762.002" @default.
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