Academic Review

 

Historical Studies (Chinese Edition)

No.3, 2018

 

Reviewing the Formation of Modern France in the Light of the New Fiscal History (Abstract)

 

Xiong Fangfang

 

The rise of the new fiscal history in French scholarship is closely related to the formation of the early modern state. In its examination of the evolution of the fiscal system and its specific practice, the new fiscal history puts particular stress on taxation as a relatively independent factor and explores its dynamic relationship with political and social change. On the basis of comparative research, the new fiscal history redefines historical state forms in terms of drawing on fiscal resources. New fiscal historians believe that the origins of modernity in France can be traced back to 1250-1350. Examination of the relationship between public taxation and state formation and the fiscal practices of the absolute monarchy has led to in-depth reflection on the origins of modern France and the political and social character of France in the late Middle Ages and the early modern period.