How did the unequal tax system affect peasants before the French Revolution?

Before the French Revolution, the tax system was highly irrational and placed a disproportionate burden on the peasantry, fueling deep resentment toward the ancien régime.12

The primary direct tax, the taille, was notoriously unequal; while the clergy and nobility were largely exempt, the tax fell heavily on nonprivileged individuals and lands. By the 18th century, the burden on those liable to pay increased as more wealthy citizens and officeholders gained exemptions.1

In addition to direct taxes like the taille, the capitation, and the vingtième, peasants were subject to unpopular indirect taxes, including the gabelle (salt tax) and various excise taxes on essential goods like wine and tobacco. These levies were often collected inefficiently by private tax-farmers, further exacerbating the financial strain on rural populations.23

Beyond state taxes, peasants also faced feudal obligations, such as seigneurial dues and the corvées (obligatory labor services). This systemic inequality, combined with economic crises and poor harvests, left the rural masses alienated from the monarchy and became a significant driver of the revolutionary movement in 1789.4523