Turgot revised again: Direct and Indirect Taxes and the Economic and Fiscal History of the 18th Century
Keywords:
Direct Taxation, Indirect Taxation, Tax HistoryAbstract
The paper explore some issues related to direct and indirect taxation and the origin of the dichotomy in the Century preceding the Revolutionary France, mainly for the approach to taxation of the physiocrats. In particular, it is examined the contribution of Turgot and its approach to the classification of tributes in the context of France in the second half the XVIII Century. The conclusion adress the ubication of such contribution, the influences received and the notions assumed given his overview of direct and indirect taxation, as a precedent of modern or contemporary treatments.
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