Réflexions sur des États Provinciaux au XVIIIe siècle: Provence,Comtat Venaissin,Corse

SUMMARY

In this article F-X Emmanuelli examines the experiences of three sets of provincial Estates, those of Provence, Comtat Venaissin and Corsica in face of the pressures from the governments of Louis XV and Louis XVI aimed at undermining the autonomy of the Pays d'Etats and extending the direct authority of the royal government. The article suggests that the royal government did follow a consistent policy of seeking to enlist the support of the social groups in provincial society which it judged most likely to be cooperative and at the same time seeking to reduce the sphere of activity of the Estates to routine administration and the assessment of taxation, for the royal government did not venture to try and suppress their traditional fiscal privileges. After an examination of the different experiences of these three provinces, the article suggests reasons why the Estates enjoyed considerable success in resisting the pressures put upon them and safeguarding their traditional liberties. The level of success, however, is shown to depend on the particular nature of the institutions of the province and the social structure of the Estates themselves.     

Alternative forms of sales taxation for a developing country

In an increasing n umber of developing countries, as in virtually all of the major industrial countries, one or other form of sales taxation has taken root as an important provider of revenue, though in spite of much recent debate—much of it concerning the value added tax—no single form of sales taxation has emerged as being the most efficacious. This article does not discuss the merits of sales taxation, nor its effects or, development, but rather focuses on the question of which form of sales tax should be adopted assuming that one is to be.     

Crafts and trades (english): Comment on T. Shanin

Eric Hobsbawm's outline of the concept of social banditry suggest certain conditions of existence for that mode of primitive rebellion. Primary among these conditions are the presence of a ‘traditional peasant environment and the absence of ‘industrial capitalism’. This paper presents a critique of Hobsbawm's specifications, and suggest two alternative conditions: the presence of class conflict which unites direct producers, and the absence of effective, institutionalised political organisation of producers’ interests. This reformulation is illustrated by reference to the Kelly Outbreak in late nineteenth century Australia.