Physiocracy and Taxes: A Historical Social Analysis

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Fiscaoeconomia
Volume:3 Issue:2
Physiocracy and Taxes: A Historical Social Analysis

Physiocracy and Taxes: A Historical Social Analysis

Authors : Zeynep AĞDEMİR

Pages : 161-197

Doi:10.25295/fsecon.2019.02.007

View : 23 | Download : 9

Publication Date : 2019-05-31

Article Type : Other Papers

Abstract :The aim of the study is to make an historical and social analysis of the Physiocrat approach and its predecessors and try to understand the arguments focusing on taxes. The study tries to understand the social conditions of the period through the features and contradictions of the absolute monarchy. The predecessors of the Physiocratic theory, Vauban and Boisguilbert, and then the fundamental theses of the Physiocratic theory were evaluated by considering the contradictions of the absolute monarchy. Consequently, the theoretical responses of all three approaches regarding tax type, tax payer, tax object, tax rate and tax collection were evaluated by taking into consideration the social conditions of the period.
Keywords : Vauban, Boisguilbert, Absolute Monarchy, Physiocracy, Single Tax

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