Tax refusal or political challenge? The case of the “capage” revolt (Toulouse, 1357)
Challet, Vincent
Tax refusal or political challenge? The case of the “capage” revolt (Toulouse, 1357) - 2023.
95
The so-called capage revolt, which occurred in Toulouse in 1357, has always been considered by French historiography as the archetypal medieval tax revolt, rooted in a deep-seated refusal of royal taxes as such. However, a detailed analysis of its driving forces and motivations reveals that the refusal of the tax was only a symptom of a political dispute and a demand for dialogue with royal authorities, in accordance with the theory that taxes should be levied with the consent of representatives. This case study therefore aims, more generally, to question the qualification of “tax revolt” per se, by endeavouring to define more clearly the cases in which consent can be granted to taxation, and conversely, the reasons why taxpayers may dispute a tax or refuse to pay it.
Tax refusal or political challenge? The case of the “capage” revolt (Toulouse, 1357) - 2023.
95
The so-called capage revolt, which occurred in Toulouse in 1357, has always been considered by French historiography as the archetypal medieval tax revolt, rooted in a deep-seated refusal of royal taxes as such. However, a detailed analysis of its driving forces and motivations reveals that the refusal of the tax was only a symptom of a political dispute and a demand for dialogue with royal authorities, in accordance with the theory that taxes should be levied with the consent of representatives. This case study therefore aims, more generally, to question the qualification of “tax revolt” per se, by endeavouring to define more clearly the cases in which consent can be granted to taxation, and conversely, the reasons why taxpayers may dispute a tax or refuse to pay it.
Réseaux sociaux