Théorie de l’impôt

work by Mirabeau

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July 14, 2026

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Victor Riqueti, marquis de Mirabeau, was an 18th-century French economist and a precursor to the Physiocratic school of thought. In his work Théorie de l'impôt (1760), he criticized the existing system of indirect taxation collected by tax farmers. Mirabeau advocated for a shift towards a system of direct taxes on land and personal income, believing this would be more equitable and efficient. His ideas aimed to reform France's tax system, which was considered antiquated and inefficient at the time.1

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Victor Riqueti, marquis de Mirabeau
In his Théorie de l’impôt (1760; “Theory of Taxation”) he attacked the tax farmers (financiers who purchased from the crown the right to collect indirect taxes) and proposed that they be replaced with a system of direct taxes on land and on personal income. Although the tax…
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In his Théorie de l’impôt (1760; “Theory of Taxation”) he attacked the tax farmers (financiers who purchased from the crown the right to collect indirect taxes) and proposed that they be replaced with a system of direct taxes on land and on personal income. Although the tax…
Read More