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Journal Articles British Tax Review Year : 2007

Tax reform in early twentieth century France : the politics and techniques of redistribution

Nicolas Delalande
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Abstract

This article is divided into three parts. First, it gives a presentation of the nineteenth century French tax system and focuses on the role of political economy in taxation debates. Secondly, it highlights the institutional and political context in which calls for tax reform flourished at the beginning of the twentieth century. Finally, it provides a brief analysis of the distinctive features of French redistributive policies in the immediate post-war period.

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hal-03582145 , version 1 (21-02-2022)

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Nicolas Delalande. Tax reform in early twentieth century France : the politics and techniques of redistribution. British Tax Review, 2007. ⟨hal-03582145⟩

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