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165-595: The Estates General first met in 1302 and 1303 in relation to King Philip IV 's conflict with the papacy . They met intermittently until 1614 and only once afterward, in 1789, but were not definitively dissolved until after the French Revolution . The Estates General were distinct from the parlements (the most powerful of which was the Parlement of Paris ), which started as appellate courts but later used their powers to decide whether to publish laws to claim

330-576: A coup d'état by Henri III , and the States summoned by the League, which sat in Paris in 1593 and whose chief object was to elect a Catholic king, were not a success. The Estates General again met in Paris in 1614 [fr] , on the occasion of the disturbances that followed the death of Henry IV ; however, though their minutes bear witness to their sentiments of exalted patriotism , dissensions between

495-433: A pay-as-you-earn basis, with corrections made after the end of the tax year . These corrections take one of two forms: Income-tax systems often make deductions available that reduce the total tax liability by reducing total taxable income. They may allow losses from one type of income to count against another – for example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate

660-643: A "royal theocracy". At daybreak on Friday, 13 October 1307, hundreds of Templars in France were simultaneously arrested by agents of Philip the Fair, to be later tortured into admitting heresy in the Order. The Templars were supposedly answerable only to the Pope, but Philip used his influence over Clement V , who was largely his pawn, to disband the organization. Pope Clement did attempt to hold proper trials, but Philip used

825-413: A battle with the withdrawing French or angering the young Philip, who had friendly relations with Aragon through his mother. Philip married Queen Joan I of Navarre (1271–1305) on 16 August 1284. The two were affectionate and devoted to each other and Philip refused to remarry after Joan's death in 1305, despite the great political and financial rewards of doing so. The primary administrative benefit of

990-426: A certain area ( social engineering ). For example, a high excise is used to discourage alcohol consumption, relative to other goods. This may be combined with hypothecation if the proceeds are then used to pay for the costs of treating illness caused by alcohol use disorder . Similar taxes may exist on tobacco , pornography , marijuana etc., and they may be collectively referred to as " sin taxes ". A carbon tax

1155-446: A commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities, and other necessities from sales taxes, since poor people spend

1320-493: A conflict with Pope Boniface VIII . The letters summoning the assembly of 1302 are published by Georges Picot in his collection of Documents inédits pour servir à l'histoire de France . During Philip's reign, the Estates General were subsequently assembled several times to give him aid by granting subsidies . Over time, subsidies came to be the most frequent motive for their convocation. The composition and powers of

1485-665: A constitution. A majority of the representatives of the clergy soon joined them, as did forty-seven members of the nobility. By 27 June, the royal party had overtly given in. But military forces began to arrive in large numbers around Paris and Versailles. Messages of support for the Assembly poured in from Paris and other French cities. On 9 July, the Assembly reconstituted itself as the National Constituent Assembly . Philip IV of France Philip IV (April–June 1268 – 29 November 1314), called Philip

1650-535: A decisive French victory. Consequently, in 1305, Philip forced the Flemish to accept a harsh peace treaty which exacted heavy reparations and penalties and added to the royal territory the rich cloth cities of Lille , Douai , and Bethune, sites of major cloth fairs. Béthune , first of the Flemish cities to yield, was granted to Mahaut, Countess of Artois , whose two daughters, to secure her fidelity, were married to Philip's two sons. Philip had various contacts with

1815-469: A definition and system of classification of internal taxes, generally followed below. In addition, many countries impose taxes ( tariffs ) on the import of goods. Many jurisdictions tax the income of individuals and of business entities , including corporations . Generally, the authorities impose a tax on net profits from a business , on net gains, and on other income. Computation of income subject to tax may be determined under accounting principles used in

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1980-696: A dispute with the English over King Edward   I 's duchy in southwestern France and a war with the County of Flanders , who had rebelled against French royal authority and humiliated Philip at the Battle of the Golden Spurs in 1302. The war with the Flemish resulted in Philip's ultimate victory , after which he received a significant portion of Flemish cities, which were added to the crown lands along with

2145-459: A dramatic disappearance of silver in France. Currency depreciation provided the crown with 1.419 million LP from November 1296 to Christmas 1299, more than enough to cover war costs of 1.066 million LP in the same period. The resulting inflation damaged the real incomes of the creditors such as the aristocracy and the Church, who received a weaker currency in return for the loans they had issued in

2310-525: A hearing; the facts were notorious and no formal judgment by the papal commission need be waited for. That same day, by sunset, a stake was erected on a small island in the Seine , the Ile des Juifs , near the palace garden. There de Molay and de Charney were slowly burned to death, refusing all offers of pardon for retraction, and bearing their torment with a composure which won for them the reputation of martyrs among

2475-406: A higher proportion of their incomes on these commodities, so such exemptions make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax. A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to

2640-641: A higher tax rate. Historically, in many countries, a contract needs to have a stamp affixed to make it valid. The charge for the stamp is either a fixed amount or a percentage of the value of the transaction. In most countries, the stamp has been abolished but stamp duty remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives, stamp duty reserve tax and stamp duty land tax , are respectively charged on transactions involving securities and land. Stamp duty has

2805-410: A horse; she was pregnant with her fifth child at the time and had not yet been crowned queen beside her husband. A few months later, one of Philip's younger brothers, Robert, also died. Philip's father was finally crowned king at Rheims on 15 August 1271. Six days later, he married again; Philip's stepmother was Marie, daughter of the duke of Brabant. In May 1276, Philip's elder brother Louis died, and

2970-497: A large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on dividends and interest income. Of

3135-926: A legislative role. The Estates General had similarities with institutions in other European polities, generally known as the Estates , such as the States General of the Netherlands , the Parliament of England , the Estates of Parliament of Scotland , the Sejm of Poland-Lithuania , the Cortes of Portugal , the Cortes of Spain , the Imperial Diet ( Reichstag ) of the Holy Roman Empire ,

3300-553: A particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax. Some have argued that such taxes on wages are a form of "forced savings" and not really a tax, while others point to redistribution through such systems between generations (from newer cohorts to older cohorts) and across income levels (from higher income levels to lower income-levels) which suggests that such programs are really taxed and spending programs. Unemployment and similar taxes are often imposed on employers based on

3465-625: A result of market forces . Certain countries (usually small in size or population, which results in a smaller infrastructure and social expenditure) function as tax havens by imposing minimal taxes on the personal income of individuals and corporate income. These tax havens attract capital from abroad (particularly from larger economies) while resulting in loss of tax revenues within other non-haven countries (through base erosion and profit shifting ). Legal and economic definitions of taxes differ, such that many transfers to governments are not considered taxes by economists. For example, some transfers to

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3630-516: A retribution for his destruction of the Templars, and Clement was described as shedding tears of remorse on his deathbed for three great crimes, namely the poisoning of Henry VII, Holy Roman Emperor , and the ruin of the Templars and Beguines . Within fourteen years the throne passed rapidly through Philip's sons, who died relatively young, and without producing male heirs. By 1328, his male line

3795-407: A right of veto. In practice, however, the Estates General contributed largely to legislation. Those who sat in them had at all times the right of presenting complaints ( doléances ), requests and petitions to the king; in this, indeed, consisted their sole initiative. They were usually answered by an ordonnance , and it is chiefly through these that we are acquainted with the activity of the estates of

3960-503: A scaffold in front of Notre Dame, Jacques de Molay, Templar Grand Master, Geoffroi de Charney, Master of Normandy, Hugues de Peraud , Visitor of France, and Godefroi de Gonneville , Master of Aquitaine, were brought forth from the jail in which for nearly seven years they had lain, to receive the sentence agreed upon by the cardinals, in conjunction with the Archbishop of Sens and some other prelates whom they had called in. Considering

4125-410: A sign of submission in his capacity as the duke of Aquitaine. In return, Philip would forgive Edward and restore Gascony after a grace period. In the matter of the marriage, Philip drove a hard bargain based partially on the difference in age between Edward and Margaret; it was agreed that the province of Gascony would be retained by Philip in return for agreeing to the marriage. The date of the wedding

4290-524: A single-rate form of taxation regardless of ability to pay (the Community Charge , but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the ' Poll Tax Riots '. Some types of taxes have been proposed but not actually adopted in any major jurisdiction. These include: An ad valorem tax is one where the tax base

4455-551: A special situation, such as war, justified it. Furthermore, the issue of coins with a lower content of silver was needed to maintain circulation, in a context where the inflation of silver produced a severe scarcity of currency due to the ongoing commercial revolution. After bringing the Flemish War to a victorious conclusion in 1305, Philip on 8 June 1306 ordered the silver content of new coinage to be raised back to its 1285 level of 3.96 grams of silver per livre . To harmonize

4620-611: A strict charter. When Philip levied taxes on the French clergy of one half their annual income, he caused an uproar within the Catholic Church and the papacy, prompting Pope Boniface VIII to issue the bull Clericis Laicos (1296), forbidding the transference of any church property to the French Crown. Philip retaliated by forbidding the removal of bullion from France. By 1297, Boniface agreed to Philip's taxation of

4785-399: A stronger currency. The indebted lower classes did not benefit from the devaluation, as the high inflation ate into the purchasing power of their money. The result was social unrest. By 22 August 1303 this practice led to a two-thirds loss in the value of the livres, sous and deniers in circulation. The defeat at the battle of Golden Spurs in 1302 was a crushing blow to French finance:

4950-437: A tax on net worth (assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax may be levied on " natural " or " legal persons. " A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel

5115-441: A tax on an individual's income and corporate income . Countries or sub-units often also impose wealth taxes , inheritance taxes , gift taxes , property taxes , sales taxes , use taxes , environmental taxes , payroll taxes , duties , or tariffs . It is also possible to levy a tax on tax, as with a gross receipts tax . In economic terms ( circular flow of income ), taxation transfers wealth from households or businesses to

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5280-657: A vast sum of money. Domestically, his reign was marked by struggles with the Jews and the Knights Templar . In heavy debt to both groups, Philip saw them as a " state within the state " and a recurring threat to royal power. In 1306 Philip expelled the Jews from France, followed by the total destruction of the Knights Templar in 1307. To further strengthen the monarchy, Philip tried to tax and impose state control over

5445-514: A weakened Papacy, and finally, the substitution of royal officials for officers of the Temple in the financial management of French government. Recent studies emphasize the political and religious motivations of Philip the Fair and his ministers (especially Guillaume de Nogaret ). It seems that, with the "discovery" and repression of the "Templars' heresy", the Capetian monarchy claimed for itself

5610-493: Is a per unit tax, where the tax base is the quantity of something, regardless of its price. An excise tax is an example. Consumption tax refers to any tax on non-investment spending and can be implemented by means of a sales tax, consumer value-added tax, or by modifying an income tax to allow for unlimited deductions for investment or savings. This includes natural resources consumption tax , greenhouse gas tax (i.e. carbon tax ), "sulfuric tax", and others. The stated purpose

5775-430: Is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax. An expatriation tax is a tax on individuals who renounce their citizenship or residence. The tax

5940-601: Is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST, and QST they pay, and so effectively it is the final consumer who pays the tax. An excise duty is an indirect tax imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in

6105-442: Is a general tax levied periodically on residents who own personal property (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside

6270-422: Is a mandatory financial charge or levy imposed on a taxpayer (an individual or legal entity ) by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities . Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing

6435-596: Is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, vehicle excise duty is an annual tax on vehicle ownership. An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage trade , and they may be used by governments to protect domestic industries. A proportion of tariff revenues

6600-440: Is an ad valorem tax levy on the value of a property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property. There are three general varieties of property: land, improvements to land (immovable human-made things, e.g. buildings), and personal property (movable things). Real estate or realty is the combination of land and improvements to

6765-464: Is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do. When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenues. In many jurisdictions (including many American states), there

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6930-495: Is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains. Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there

7095-468: Is imported by a machine manufacturer. That manufacturer will pay the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price but will remit to the government only the excess related to the "value-added" (the price over

7260-541: Is named FairTax . In Canada, the federal sales tax is called the Goods and Services Tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus

7425-528: Is often hypothecated to pay the government to maintain a navy or border police. The classic ways of cheating a tariff are smuggling or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on industrial policy , investment policy , and agricultural policy . A trade bloc is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside

7590-544: Is often imposed based on a deemed disposition of all the individual's property. One example is the United States under the American Jobs Creation Act , where any individual who has a net worth of $ 2 million or an average income-tax liability of $ 127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to

7755-486: Is sometimes called a net wealth tax . Recurrent property taxes may be imposed on immovable property (real property) and on some classes of movable property. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations. Many jurisdictions impose inheritance tax on property at time of inheritance or gift tax at the time of gift transfer. Some jurisdictions impose taxes on financial or capital transactions . A property tax (or millage tax)

7920-439: Is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value-added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value-added tax (VAT)) but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs). In contrast to ad valorem taxation

8085-399: Is to reduce the environmental impact by repricing . Economists describe environmental impacts as negative externalities . As early as 1920, Arthur Pigou suggested a tax to deal with externalities (see also the section on Increased economic welfare below). The proper implementation of environmental taxes has been the subject of a long-lasting debate. An important feature of tax systems is

8250-484: Is true, solemn general sessions, called séances royales , because the king presided; but at these there was no discussion. At the first, the king or his chancellor announced the object of the convocation, and set forth the demands or questions put to them by the Crown; at the other royal sessions each order made known its answers or observations by the mouth of an orateur elected for the purpose. But almost all useful work

8415-412: Is widespread controversy and dispute about the proper definition of capital. Corporate tax refers to income tax, capital tax, net-worth tax, or other taxes imposed on corporations. Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons. Many countries provide publicly funded retirement or healthcare systems. In connection with these systems,

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8580-659: The Catholic Church in France , leading to a violent dispute with Pope Boniface VIII . The ensuing conflict saw the pope's residence at Anagni attacked in September 1303 by French forces with the support of the Colonna family . Pope Boniface was captured and held hostage for several days. This eventually led to the Avignon Papacy of 1309 to 1376. His final year saw a scandal amongst the royal family, known as

8745-791: The Hundred Years' War (1337–1453). A member of the House of Capet , Philip was born in 1268 in the medieval fortress of Fontainebleau ( Seine-et-Marne ) to the future Philip III, the Bold , and his first wife, Isabella of Aragon . His father was the heir apparent of France, being the eldest son of King Louis IX . In August 1270, when Philip was two years old, his grandfather died while on Crusade, his father became king, and his elder brother Louis became heir apparent. Only five months later, in January 1271, Philip's mother died after falling from

8910-956: The Mongol power in the Middle East, including reception at the embassy of the Uyghur monk Rabban Bar Sauma , originally from the Yuan dynasty of China . Bar Sauma presented an offer of a Franco-Mongol alliance with Arghun of the Mongol Ilkhanate in Baghdad. Arghun was seeking to join forces between the Mongols and the Europeans, against their common enemy the Muslim Mamluks . In return, Arghun offered to return Jerusalem to

9075-737: The National Assembly , an assembly not of the Estates but of "the People". They invited the other orders to join them, but emphasized that they intended to conduct the nation's affairs with or without them. King Louis XVI of France tried to resist. When he shut down the Salle des États where the Assembly met, the Assembly moved its deliberations to a nearby tennis court. They swore the Tennis Court Oath (20 June 1789), under which they agreed not to separate until they had given France

9240-556: The Parlement and the Court of Auditors , a move, under a certain historical reading, towards modernity. As the Duke of Aquitaine , English King Edward I was a vassal to Philip and had to pay him homage . Following the Fall of Acre in 1291, however, the former allies started to show dissent. In 1293, following feuding between English and French sailors that led to several seized ships and

9405-465: The Pyrenees was poor but had a degree of strategic importance. When in 1328 the Capetian line went extinct, the new Valois king, Philip VI, attempted to permanently annex the lands to France, compensating the lawful claimant, Joan II of Navarre , senior heir of Philip IV, with lands elsewhere in France. However, pressure from Joan II's family led to Phillip VI surrendering the land to Joan in 1329, and

9570-460: The Tour de Nesle affair , in which King Philip's three daughters-in-law were accused of adultery . His three sons were successively kings of France : Louis X , Philip V , and Charles IV . Their rapid successive deaths without surviving sons of their own would compromise the future of the French royal house, which had until then seemed secure, precipitating a succession crisis that eventually led to

9735-487: The cahiers of 1614 and with the observations of various assemblies of notables that followed them. The peculiar power of the Estates General was recognized, but was of a kind that could not often be exercised. It was, essentially, a constituent power. The ancient public law of France contained a number of rules called the " fundamental laws of the kingdom " ( lois fondamentales du royaume ), though most of them were purely customary. Chief among these were rules that determined

9900-427: The conseil du roi according to which the convocation of 1789 was decided, said (as did the declaration of 23 June), that on matters of common interest the deputies of the three orders could deliberate together, if each of the others decided by a separate vote in favour of this, and if the king consented. The working of the Estates General led to an almost exclusive system of deliberation by committees . There were, it

10065-472: The customs house , and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as spirits , beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a customs duty ). Excises (or exemptions from them) are also used to modify consumption patterns of

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10230-461: The direct taxes of the capitation and of the dixième or vingtième , and many indirect taxes . It was sufficient for the law creating them to be registered by the cours des aides and the parlements . It was only in 1787 that the parlement of Paris declared that it could not register the new taxes, the land-tax and stamp duty ( subvention territoriale and impôt du timbre ), as they did not know whether they would be submitted to by

10395-402: The elderly , unemployment benefits , transfer payments , subsidies and public transportation . Energy , water and waste management systems are also common public utilities . According to the proponents of the chartalist theory of money creation , taxes are not needed for government revenue, as long as the government in question is able to issue fiat money . According to this view,

10560-832: The "515". These representations are centered around Capaneo, referring to the myth of the Seven against Thebes , and are related to the Beast from the Sea in the Revelation of St. John , whose seventh head, like the Giant, is also killed. Such a scheme is related to the transposition of the Revelation in the history, according to the ideas of Joachim of Fiore . Philip is the title character in Le Roi de fer (1955), translated as The Iron King ,

10725-405: The 14th and 15th centuries. In the latest form, and from the estates of 1484 onwards, this was done by a new and special procedure. The Estates had become an entirely elective assembly, and at the elections (at each step of the election if there were several) the electors drew up a cahier de doléances (statement of grievances), which they requested the deputies to present. This even appeared to be

10890-431: The 14th and the first half of the 15th centuries, the Estates General had only a limited elective element. The lay lords and the ecclesiastical lords ( bishops and other high clergy) who made up the Estates General were not elected by their peers, but directly chosen and summoned by the king. In the order of the clergy, however, certain ecclesiastical bodies, e.g. abbeys and chapters of cathedrals , were also summoned to

11055-401: The 15 months which followed this battle saw a depreciation of the currency by 37%, and new decrees were issued forbidding the export of gold and silver abroad. The royal government had to order officials and subjects to provide all or half, respectively, of their silver vessels for minting into coins. New taxes were levied to pay for the deficit. As people attempted to move their wealth out of

11220-408: The 16th century, however, the estates again claimed that their consent was necessary for the establishment of new taxation, and, on the whole, the facts seemed to be in favour of this view at the time. However, in the course of the 17th century the principle gained recognition that the king could tax on his own sole authority. Thus were established in the second half of the 17th century, and in the 18th,

11385-636: The 2005 adaptation. The court of Philip IV of France and Philip himself attended the execution of Jacques de Molay in Assassin's Creed Unity . In the television series Knightfall (2017), Philip is portrayed by Ed Stoppard . Brown, E. (1987). "The Prince is Father of the King: The Character and Childhood of Philip the Fair of France". Mediaeval Studies . 49 : 282–334. doi : 10.1484/J.MS.2.306887 . eISSN   2507-0436 . ISSN   0076-5872 . Taxation A tax

11550-507: The Aragonese War were still being paid back in 1306. To cover the deficit, Pope Nicholas IV in 1289 granted Philip permission to collect a tithe of 152,000 LP ( livres parisis ) from the Church lands in France. With revenues of 1.52 million LP, the church in France had greater fiscal resources than the royal government, whose ordinary revenues in 1289 amounted to 595,318 LP and overall revenues to 1.2 million LP. By November 1290,

11715-538: The Christians, once it was re-captured from the Muslims. Philip seemingly responded positively to the request of the embassy by sending one of his noblemen, Gobert de Helleville , to accompany Bar Sauma back to Mongol lands. There was further correspondence between Arghun and Philip in 1288 and 1289, outlining potential military cooperation. However, Philip never actually pursued such military plans. In April 1305,

11880-469: The Crown endeavoured to transform and change the nature of the "feudal aid" to levy a general tax by right, on its own authority, in such cases as those in which a lord could demand feudal aid from his vassals . For instance, the Crown thus raised the necessary taxes for twenty years to pay the ransom of King John II of France without a vote of the Estates General, although the assembly met several times during this period. Custom confined this tendency. During

12045-605: The Diets ( German : Landtage ) of the " Lands ", the Parliamentum Publicum of Hungary, and the Swedish Riksdag of the Estates . Unlike some of these institutions, however, France's Estates General were only summoned at irregular intervals by the king, and never grew into a permanent legislative body. The first national assembly of the Estates General was in 1302, summoned by King Philip IV , to address

12210-452: The Duke of Orleans sought to obtain the regency during the minority of Charles VIII . The Estates sided with Charles's sister Anne de Beaujeu and refused. Deputies of the three orders united their efforts in the hope of regaining the right of periodically sanctioning taxation. They voted the taille for two years only, at the same time reducing it to the amount it had reached at the end of

12375-420: The Estates General had controlled not only the voting but, through their commissaries, the administration of and jurisdiction over the taxes. In the first half of the reign of Charles VII , they had been summoned almost every year and had dutifully voted subsidies for the Crown. But when the struggle was over, they renounced the power of the purse . At the estates of 1484, however, after the death of Louis XI ,

12540-485: The Estates General remained the same: they always included representatives of the First Estate ( clergy ), Second Estate (the nobility ), and Third Estate ( commoners : all others), and monarchs always summoned them either to grant subsidies or to advise the Crown , to give aid and counsel. Their composition, however, as well as their effective powers, varied greatly at different times. In their primitive form in

12705-422: The Estates General, which granted these subsidies only temporarily and for fairly short periods. As a result, they were summoned frequently and their power over the Crown became considerable. In the second half of the 14th century, however, certain royal taxes, levied throughout the Crown's domain, tended to become permanent and independent of the vote of the estates. This result drew from many causes, particularly,

12870-433: The Fair ( French : Philippe le Bel ), was King of France from 1285 to 1314. By virtue of his marriage with Joan I of Navarre , he was also King of Navarre as Philip I from 1284 to 1305, as well as Count of Champagne . Although Philip was known to be handsome, hence the epithet le Bel , his rigid, autocratic, imposing, and inflexible personality gained him (from friend and foe alike) other nicknames, such as

13035-454: The French throne itself, leading to the Hundred Years' War . Philip suffered a major setback when an army of 2,500 noble men-at-arms (knights and squires) and 4,000 infantry he sent to suppress an uprising in Flanders was defeated in the Battle of the Golden Spurs near Kortrijk on 11 July 1302. Philip reacted with energy two years later at the Battle of Mons-en-Pévèle , which ended in

13200-556: The Iron King (French: le Roi de fer ). His fierce opponent Bernard Saisset , bishop of Pamiers , said of him: "He is neither man nor beast. He is a statue." Philip, seeking to reduce the wealth and power of the nobility and clergy , relied instead on skilful civil servants, such as Guillaume de Nogaret and Enguerrand de Marigny , to govern the kingdom . The king, who sought an uncontested monarchy, compelled his vassals by wars and restricted their feudal privileges, paving

13365-491: The Jewish mints to put the revaluation to effect, Philip ordered the expulsion of the Jews on 22 July 1306 and confiscated their property on 23 August, collecting at least 140,000 LP with this measure. With the Jews gone, Philip appointed royal guardians to collect the loans made by the Jews, and the money was passed to the Crown. After Philip, his son Louis X of France , in 1315, invited Jews back with an offer of 12 years under

13530-558: The above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the Federation of Tax Administrators website. In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal

13695-485: The arts , public works , distribution , data collection and dissemination , public insurance , and the operation of government itself. A government's ability to raise taxes is called its fiscal capacity . When expenditures exceed tax revenue , a government accumulates government debt . A portion of taxes may be used to service past debts. Governments also use taxes to fund welfare and public services . These services can include education systems , pensions for

13860-467: The assembly. Since these bodies, being persons in the moral but not in the physical sense, could not appear in person, their representative had to be chosen by the monks of the convent or the canons of the chapter. Only representatives of the Third Estate were chosen by election. Originally, all commoners were not called upon to seek representation in the estates. Only the bonnes villes , or

14025-412: The bloc. A customs union has a common external tariff , and the participating countries share the revenues from tariffs on goods entering the customs union. In some societies, tariffs also could be imposed by local authorities on the movement of goods between regions (or via specific internal gateways). A notable example is the likin , which became an important revenue source for local governments in

14190-549: The clergy in emergencies. In 1301, Philip had the bishop of Pamier arrested for treason. Boniface called French bishops to Rome to discuss Philip's actions. In response, Philip convoked an assembly of bishops, nobles and grand bourgeois of Paris in order to condemn the Pope. This precursor to the Estates General appeared for the first time during his reign, a measure of the professionalism and order that his ministers were introducing into government. This assembly, which

14355-605: The correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge

14520-404: The cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates,

14685-404: The country in non-monetary form, Philip banned merchandise exports without royal approval. The king obtained another crusade tithe from the pope and returned the royal treasure to the Temple to gain the Templars as his creditors again. Despite their consequences these decisions were not considered immoral at that time, as they were the prince's accepted right, and this right could be taken far if

14850-407: The country typically requires employers or employees to make compulsory payments. These payments are often computed by reference to wages or earnings from self-employment. Tax rates are generally fixed, but a different rate may be imposed on employers than on employees. Some systems provide an upper limit on earnings subject to the tax. A few systems provide that the tax is payable only on wages above

15015-420: The country, and that the consent of the representatives of the tax-payers must be asked. The Estates General had legally no share in the legislative power, which belonged to the king alone. The Estates of Blois demanded in 1576 that the king be bound to turn into law any proposition voted in identical terms by each of the three orders; but Henry III would not grant this demand, which would not even have left him

15180-476: The county of Flanders declared its independence from France. This conflict accelerated the financial problems incurred by the french monarch. As warfare continued and fiscal deficits persisted, Philip had no remedy but to use debasement of coinage as an alternative tool to meet his military expenditures. This measure made people wary of taking their coins to royal mints, preferring to take their silver abroad to exchange it for strong currencies, which by 1301 led to

15345-407: The death of Louis XIV in 1715, the nobles had enjoyed a resurgence in power. By the time of the revolution, they had almost a monopoly over distinguished government service, higher offices in the church, army, and parliaments, and most other public and semi-public honors. Under the principle of feudal precedent, they were not taxed. The Third Estate comprised about 25 million people: the bourgeoisie,

15510-427: The decimation of a generation of French nobility at the Battle of the Golden Spurs forced Philip to abandon his occupation of Aquitaine. Pursuant to the terms of the interim 1299 Treaty of Montreuil , the marriage of Philip's young daughter Isabella to Edward's son Edward   II was celebrated at Boulogne on 25 January 1308. Meant to further seal a lasting peace, it eventually produced an English claimant to

15675-584: The deficit stood at 6% of revenues. In 1291 the budget swung back into surplus only to fall into deficit again in 1292. The constant deficits led Philip to order the arrest of the Lombard merchants, who had earlier made him extensive loans on the pledge of repayment from future taxation. The Lombards' assets were seized by government agents and the crown extracted 250,000 LT by forcing the Lombards to purchase French nationality. Despite this draconian measure,

15840-614: The deficits continued to stack up in 1293. By 1295, Philip had replaced the Templars with the Florentine Franzesi bankers as his main source of finance. The Italians could raise huge loans far beyond the capacities of the Templars, and Philip came to rely on them more and more. The royal treasure was transferred from the Paris Temple to the Louvre around this time. In 1294, France and England went to war and in 1297,

16005-422: The effect of discouraging speculative purchases of assets by decreasing liquidity. In the United States , transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. Some countries' governments will require a declaration of the taxpayers' balance sheet (assets and liabilities), and from that exact

16170-455: The eight-year-old Philip became heir apparent. It was suspected that Louis had been poisoned, and that his stepmother, Marie of Brabant , had instigated the murder. One reason for these rumours was the fact that the queen had given birth to her own first son the month Louis died. However, both Philip and his surviving full brother Charles lived well into adulthood and raised large families of their own. The scholastic part of Philip's education

16335-466: The end of the 13th century. As the popularity of the Crusades had decreased, support for the military orders had waned, and Philip used a disgruntled complaint against the Knights Templar as an excuse to move against the entire organization as it existed in France, in part to free himself from his debts. Other motives appear to have included concern over perceived heresy, assertion of French control over

16500-401: The estates nominated commissaries in equal numbers for each order. But in the ancient Estates General, there was never any personal vote. The unit represented for each of the three orders was the bailliage or sénéchaussé and each bailliage had one vote, the majority of the deputies of the bailliage deciding in what way this vote should be given. At the estates of the 16th century, voting

16665-464: The estates of the deceased. In contrast with a tax on real estate (land and buildings), a land-value tax (or LVT) is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all-natural resources, or the natural resources associated with specific areas of the Earth's surface: "lots" or "land parcels"). Proponents of the land-value tax argue that it

16830-476: The favor of the regent Orléans , the death of Louis XIV did not see a summoning of the Estates. At the time of the revolution, the First Estate comprised 100,000 Catholic clergy and owned 5–10% of the lands in France—the highest per capita of any estate. All property of the First Estate was tax exempt. The Second Estate comprised the nobility, which consisted of 400,000 people, including women and children. Since

16995-454: The first novel in Les Rois maudits ( The Accursed Kings ), a series of French historical novels by Maurice Druon . The next six entries in the series follow the descendants of Philip, including both his sons Louis X and Philip V and his daughter Isabella of France . He was portrayed by Georges Marchal in the 1972 French miniseries adaptation of the series, and by Tchéky Karyo in

17160-793: The government expenditure of taxes raised is often highly debated in politics and economics . Tax collection is performed by a government agency such as the Internal Revenue Service (IRS) in the United States , His Majesty's Revenue and Customs (HMRC) in the United Kingdom , the Canada Revenue Agency or the Australian Taxation Office . When taxes are not fully paid, the state may impose civil penalties (such as fines or forfeiture ) or criminal penalties (such as incarceration ) on

17325-627: The government. This affects economic growth and welfare , which can be increased (known as fiscal multiplier ) or decreased (known as excess burden of taxation ). Consequently, taxation is a highly debated topic by some, as although taxation is deemed necessary by consensus for society to function and grow in an orderly and equitable manner through the government provision of public goods and public services , others such as libertarians and anarcho-capitalists are anti-taxation and denounce taxation broadly or in its entirety, classifying taxation as theft or extortion through coercion along with

17490-506: The household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well. Inheritance tax, also called estate tax, are taxes that arise for inheritance or inherited income. In United States tax law , there

17655-461: The institution of the Estates General. Liberal minds, however, in the entourage of Louis, duc de Bourgogne , who were preparing a new plan of government in view of his expected accession to the French throne in succession to Louis XIV, thought of reviving the institution. It figures in the projects of Saint-Simon and Fénelon , though the latter would have preferred to begin with an assembly of non-elected notables. But though St Simon stood high in

17820-512: The jurisdiction, which tax-law principles in the jurisdiction may modify or replace. The incidence of taxation varies by system, and some systems may be viewed as progressive or regressive . Rates of tax may vary or be constant (flat) by income level. Many systems allow individuals certain personal allowances and other non-business reductions to taxable income, although business deductions tend to be favored over personal deductions. Tax-collection agencies often collect personal income tax on

17985-454: The king did not always adopt the propositions contained in the cahiers , and often modified them in forming them into an ordonnance . These latter were the ordonnances de reforme (reforming ordinances), treating of the most varied subjects, according to the demands of the cahiers . They were not, however, for the most part very well observed. The last of the type was the grande ordonnance of 1629 ( Code Michau ), drawn up in accordance with

18150-681: The land. Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of real estate , where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a window tax , with the result that one can still see listed buildings with windows bricked up in order to save their owner's money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are stamp duty , charged upon change of ownership, and inheritance tax , which many countries impose on

18315-508: The late Qing China . Occupational taxes or license fees may be imposed on businesses or individuals engaged in certain businesses. Many jurisdictions impose a tax on vehicles. A poll tax, also called a per capita tax , or capitation tax , is a tax that levies a set amount per individual. It is an example of the concept of fixed tax . One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16)

18480-475: The loss, such that business losses can only be deducted against business income tax by carrying forward the loss to later tax years. In economics, a negative income tax (abbreviated NIT) is a progressive income tax system where people earning below a certain amount receive supplemental payment from the government instead of paying taxes to the government. Most jurisdictions imposing an income tax treat capital gains as part of income subject to tax. Capital gain

18645-621: The marriage was Joan's inheritance of Champagne and Brie , which were adjacent to the royal demesne in Ile-de-France, and thus effectively were united to the king's own lands, expanding his realm. The annexation of wealthy Champagne increased the royal revenues considerably, removed the autonomy of a large semi-independent fief and expanded royal territory eastward. Philip also gained Lyon for France in 1312. Navarre remained in personal union with France, beginning in 1284 under Philip and Joan, for 44 years. The Kingdom of Navarre in

18810-444: The most important feature of an election. The deputies of each order in every bailliage also brought with them a cahier des doléances , arrived at, for the third estate, by a combination of statements drawn up by the primary or secondary electors. On the assembly of the estates, the cahiers of the bailliages were incorporated into a cahier for each gouvernement , and these again into a cahier general or general statement, which

18975-531: The mystic foundations of the papal theocracy. The Temple case was the last step of a process of appropriating these foundations, which had begun with the Franco-papal rift at the time of Boniface VIII. Being the ultimate defender of the Catholic faith, the Capetian king was invested with a Christ-like function that put him above the pope. What was at stake in the Templars' trial, then, was the establishment of

19140-581: The new Mongol ruler Öljaitü sent letters to Philip, the Pope, and Edward I of England . He again offered a military collaboration between the Christian nations of Europe and the Mongols against the Mamluks. European nations attempted another Crusade but were delayed, and it never took place. On 4 April 1312, another Crusade was promulgated at the Council of Vienne . In 1313, Philip "took the cross", making

19305-586: The non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing , to alter prices in order to affect demand , or to regulate some form of cost or benefit . States and their functional equivalents throughout history have used the money provided by taxation to carry out many functions. Some of these include expenditures on economic infrastructure ( roads , public transportation , sanitation , legal systems , public security , public education , public health systems ), military , scientific research & development , culture and

19470-430: The offences, which the culprits had confessed and confirmed, the penance imposed was in accordance with rule – that of perpetual imprisonment. The affair was supposed to be concluded when, to the dismay of the prelates and wonderment of the assembled crowd, de Molay and Geoffroi de Charney arose. They had been guilty, they said, not of the crimes imputed to them, but of basely betraying their Order to save their own lives. It

19635-460: The option of forming a fourth order of their own kind but their attempts went nowhere, largely because of the attractiveness of becoming nobility to many of them. The Estates General was revived in the second half of the 16th century because of scarcity of money and the quarrels and Wars of Religion . There would be estates at Orleans in 1560 , followed by those of Pontoise in 1561 , and those of Blois in 1576 and 1588 . Those of 1588 ended with

19800-450: The ordinary revenues. Some 30% of the revenues were collected from the royal demesne. The royal financial administration employed perhaps 3,000 people, of which about 1,000 were officials in the proper sense. After assuming the throne, Philip inherited a sizable debt from his father's war against Aragon. By November 1286 it reached 8 tonnes of silver to his primary financiers, the Templars, equivalent to 17% of government revenue. This debt

19965-465: The peasants, and everyone else in France. Unlike the First and Second Estates, the Third Estate were compelled to pay taxes. The bourgeoisie found ways to evade them and become exempt. The major burden of the French government fell upon the poorest in French society: the farmers, peasantry, and working poor. The Third Estate had considerable resentment toward the upper classes. In 1789, the Estates General

20130-469: The people, who reverently collected their ashes as relics. After a little over a month, Pope Clement V died of disease thought to be lupus , and in eight months Philip IV, at the age of forty-six, died in a hunting accident. This gave rise to the legend that de Molay had cited them before the tribunal of God, which became popular among the French population. Even in Germany, Philip's death was spoken of as

20295-417: The percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution effect, which can be applied to any type of tax system (income or consumption) that meets the definition. The terms can also be used to apply meaning to

20460-419: The previously forced confessions to have many Templars burned at the stake before they could mount a proper defence. In March 1314, Philip had Jacques de Molay , the last Grand Master of the Temple, and Geoffroi de Charney , Preceptor of Normandy, burned at the stake. An account of the event goes as follows: The cardinals dallied with their duty until March 1314, ( exact day is disputed by scholars ) when, on

20625-504: The privileged towns, were called upon. They were represented by elected procureurs , who were frequently the municipal officials of the town, but deputies were also elected for the purpose. The country districts, the plat pays , were not represented. Even within the bonnes villes , the franchise was quite narrow. The effective powers of the Estates General likewise varied over time. In the 14th century, they were considerable. The king could not, in theory, levy general taxation . Even in

20790-419: The provinces attached to the domain of the Crown , he could levy it only where he had retained the haute justice over the inhabitants, but not on the subjects of lords having the haute justice . The privileged towns generally had the right of taxing themselves. To collect general taxes, the king required consent of the lay and ecclesiastical lords, and of the towns. This amounted to needing authorization from

20955-556: The provincial assemblies. When the Estates General convened in Versailles on 5 May 1789, however, it became clear that the double representation was something of a sham: voting was to occur "by orders", which meant that the collective vote of the 578 representatives of the Third Estate would be weighed the same as that of each of the other, less numerous Estates. Royal efforts to focus solely on taxes failed totally. The Estates General reached an immediate impasse, debating (with each of

21120-453: The public he kept aloof, and left specific policies, especially unpopular ones, to his ministers; as such he was compared to a "useless owl" by Bishop Saisset. Others like William of Nogaret idealized him, praising him for his piety and support of the Church. His reign marks the transition to a more centralized administration, characterized by the emergence or consolidation of the King's Council ,

21285-458: The public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as traffic fines ), by borrowing and confiscating criminal proceeds. From

21450-440: The purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security. The Organisation for Economic Co-operation and Development (OECD) publishes an analysis of the tax systems of member countries. As part of such analysis, OECD has developed

21615-414: The reign of Charles VII. They demanded, and obtained, the promise of the Crown that they should be summoned again before the two years had ended. But this promise was not kept, and the Estates General were not summoned again until 1560. During this 76-year interim, successive kings expanded the role of the centralised state through various means. In the mid-16th century, public officials ( officiers ) explored

21780-453: The rulers of Navarre and France were again different individuals. After marrying Joan I of Navarre, becoming Philip I of Navarre, Philip ascended the French throne at the age of 17. He was crowned as King on 6 January 1286 in Reims. As king, Philip was determined to strengthen the monarchy at any cost. He relied, more than any of his predecessors, on a professional bureaucracy of legalists. To

21945-485: The sacking of La Rochelle , Philip summoned Edward to the French court. The English king sought to negotiate the matter via ambassadors sent to Paris, but they were turned away with a blunt refusal. Philip addressed Edward as a duke, a vassal, and nothing more, despite the international implications of the relationship between England and France. Edward next attempted to use family connections to achieve what open politics had not. He sent his brother Edmund Crouchback , who

22110-428: The second half of the 15th century, the chief taxes, the taille , aids and gabelle became definitely permanent for the benefit of the Crown. In some cases, there was formal consent of the Estates General, as in 1437 in the case of the aids . The critical periods of the Hundred Years' War favoured the Estates General, though at the price of great sacrifices. Under the reign of King John II, from 1355 to 1358,

22275-503: The so-called Babylonian Captivity of the papacy (1309–76), during which the official seat of the papacy moved to Avignon , an enclave surrounded by French territories, and was subjected to French control. Philip was substantially in debt to the Knights Templar , a monastic military order whose original role as protectors of Christian pilgrims in the Latin East had been largely replaced by banking and other commercial activities by

22440-464: The strength of the old and new currencies, the debased coinage of 1303 was devalued accordingly by two-thirds. The debtors were driven to penury by the need to repay their loans in the new, strong currency. This led to rioting in Paris on 30 December 1306, forcing Philip to briefly seek refuge in the Paris Temple, the headquarters of the Knights Templar. Perhaps seeking to control the silver of

22605-514: The succession to the Crown and rules forbidding alienation of the domain of the Crown. The king, supreme though his power might be, could not abrogate, modify or infringe them. But it was admitted that he might do so by the consent of the Estates General. The Estates could give the king a dispensation from a fundamental law in a given instance; they could even, in agreement with the king, make new fundamental laws. The Estates of Blois of 1576 and 1588 offer entirely convincing precedents in this respect. It

22770-410: The supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt . Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from progressive local taxation based on property values to

22935-516: The taxation of select consumption, such as a tax on luxury goods and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption. Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. An economic definition, by Atkinson, states that "...direct taxes may be adjusted to

23100-493: The three estates meeting separately) its own structure rather than the nation's finances. On 28 May 1789, Abbé Sieyès moved that the Third Estate, now meeting as the Communes (English: Commons ), proceed with verification of its own powers and invite the other two estates to take part, but not to wait for them. They proceeded to do so, completing the process on June 17. They voted a measure far more radical, declaring themselves

23265-407: The three orders rendered them weak. They dissolved before completing their work and were not summoned again until 1789. As to the question whether the Estates General formed one or three chambers for the purposes of their working, from the constitutional point of view the point was never decided. What the king required was to have the consent, the resolution of the three estates of the realm ; it

23430-405: The total payroll. These taxes may be imposed in both the country and sub-country levels. A wealth tax is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses , financial securities , and personal trusts. Liabilities (primarily mortgages and other loans) are typically deducted, hence it

23595-681: The total tax paid is the same, but it is paid at differing points in the process. VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. Many tax authorities have introduced automated VAT which has increased accountability and auditability , by utilizing computer systems, thereby also enabling anti-cybercrime offices as well. Sales taxes are levied when

23760-538: The use of force . Within market economies, taxation is considered the most viable option to operate the government (instead of widespread state ownership of the means of production ), as taxation enables the government to generate revenue without heavily interfering with the market and private businesses; taxation preserves the efficiency and productivity of the private sector by allowing individuals and companies to make their own economic decisions, engage in flexible production , competition , and innovation as

23925-443: The view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector , levied on a basis of predetermined criteria and without reference to specific benefits received. In modern taxation systems, governments levy taxes in money; but in-kind and corvée taxation are characteristic of traditional or pre- capitalist states and their functional equivalents. The method of taxation and

24090-454: The vow to go on a Crusade in the Levant , thus responding to Pope Clement V 's call. He was, however, warned against leaving by Enguerrand de Marigny and died soon after in a hunting accident. Under Philip IV, the annual ordinary revenues of the French royal government totaled approximately 860,000 livres tournois , equivalent to 46 tonnes of silver . Overall revenues were about twice

24255-621: The way for the transformation of France from a feudal country to a centralised early modern state. Internationally, Philip's ambitions made him highly influential in European affairs, and for much of his reign he sought to place his relatives on foreign thrones. Princes from his house ruled in Hungary , and he tried and failed to make another relative the Holy Roman Emperor . The most notable conflicts of Philip's reign include

24420-516: The year 1643, as part of a scheme of revenue and taxation devised by parliamentarian John Pym and approved by the Long Parliament . These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through

24585-454: Was Philip's cousin as well as his step-father-in-law, in attempts to negotiate with the French royal family and avert war. Additionally, Edward had by that time become betrothed by proxy to Philip's sister Margaret , and, in the event of the negotiations being successful, Edmund was to escort Margaret back to England for her wedding to Edward. An agreement was indeed reached; it stated that Edward would temporarily relinquish Gascony to Philip as

24750-443: Was a form of the poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes, therefore, do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition,

24915-552: Was accused of knowledge of the affairs. Philip had a cerebral stroke during a hunt at Pont-Sainte-Maxence ( Forest of Halatte ), and died a few weeks later, on 29 November 1314, at Fontainebleau . He is buried in the Basilica of Saint-Denis . Philip was succeeded by his son Louis X . The children of Philip IV of France and Joan I of Navarre were: All three of Philip's sons who reached adulthood became kings of France and Navarre, and Isabella, his only surviving daughter,

25080-535: Was also put off until the formality of sequestering and regranting the French lands back to Edward was completed. But Edward, Edmund, and the English had been deceived. The French had no intention of returning the land to the English monarch. Edward kept up his part of the deal and turned over his continental estates to the French. However, Philip used the pretext that the English king had refused his summons in order to declare Edward's fiefs entirely forfeit, initiating hostilities with England. The 1294–1303 Gascon War

25245-464: Was by gouvernements , each gouvernement having one vote, but the majority of the bailliages composing the gouvernement decided how it should be given. The Estates General, when they gave counsel, had in theory only a consultative faculty. They had the power of granting subsidies, which was the chief and ordinary cause of their convocation. But it had come to be a consent with which the king could dispense, as permanent taxation became established. In

25410-409: Was composed of clergy, nobles, and burghers, gave support to Philip. Boniface retaliated with the famous bull Unam Sanctam (1302), a declaration of papal supremacy. Philip gained victory, after having sent his agent Guillaume de Nogaret to arrest Boniface at Anagni . The pope escaped but died soon afterward. The French archbishop Bertrand de Goth was elected pope as Clement V and thus began

25575-430: Was done in the sections , among which the deputies of each order were divided. At the estates of 1484, they were divided into six nations or sections , corresponding to the six généralités then existing. Subsequently, the deputies belonging to the same gouvernement formed a group or bureau for deliberating and voting purposes. Certain questions, however, were discussed and decided in full assembly; sometimes, too,

25740-543: Was entrusted to Guillaume d'Ercuis , his father's almoner . After the unsuccessful Aragonese Crusade against Peter III of Aragon , which ended in October 1285, Philip may have negotiated an agreement with Peter for the safe withdrawal of the Crusader army. This pact is attested to by Catalan chroniclers. Joseph Strayer points out that such a deal was probably unnecessary, as Peter had little to gain from provoking

25905-532: Was extinguished, and the throne had passed to the line of his brother, the House of Valois . In 1314, the daughters-in-law of Philip IV, Margaret of Burgundy (wife of Louis X) and Blanche of Burgundy (wife of Charles IV) were accused of adultery and their alleged lovers (Phillipe d'Aunay and Gauthier d'Aunay) tortured, flayed and executed in what has come to be known as the Tour de Nesle affair ( French : Affaire de la tour de Nesle ). A third daughter-in-law, Joan II, Countess of Burgundy (wife of Philip V),

26070-560: Was in reality of little importance to him whether their resolutions expressed themselves in common or separately. At the Estates General of 1484, the elections were made in common for the three orders, and the deputies also arrived at their resolutions in common. But after 1560, the rule was that each order deliberate separately; the royal declaration of 23 June 1789 (at the outbreak of the French Revolution) even stated that they formed three distinct chambers. But Necker 's report to

26235-436: Was presented to the king, and which he answered in his council. When the three orders deliberated in common, as in 1484, there was only one cahier général ; when they deliberated separately, there were three, one for each order. The drawing up of the cahier general was looked upon as the main business ( le grand œuvre ) of the session. By this means, the Estates General furnished the material for numerous ordonnances , though

26400-461: Was pure and holy; the charges were fictitious and the confessions false. Hastily the cardinals delivered them to the Prevot of Paris , and retired to deliberate on this unexpected contingency, but they were saved all trouble. When the news was carried to Philippe he was furious. A short consultation with his council only was required. The canons pronounced that a relapsed heretic was to be burned without

26565-512: Was quickly paid off, and, in 1287 and 1288, Philip's kingdom ran a budget surplus. After 1289, a decline in Saxony 's silver production, combined with Philip's wars against Aragon, England and Flanders, drove the French government to fiscal deficits. The war against Aragon, inherited from Philip's father, required the expenditure of 1.5 million LT (livres tournois) and the 1294–99 war against England over Gascony another 1.73 million LT. Loans from

26730-532: Was summoned for the first time since 1614. As François Fénelon had promoted in the 17th century, an Assembly of Notables in 1787 (which already displayed great independence) preceded the Estates General session. According to Fénelon's model of 1614, the Estates General would consist of equal numbers of representatives of each Estate. During the Revolution, the Third Estate demanded, and ultimately received, double representation, which they already had achieved in

26895-611: Was the inevitable result of the competitive expansionist monarchies, but the direct campaigns between the two countries in Aquitaine and Flanders were inconclusive. Instead, the larger consequences were from the taxation undertaken to pay for them and in the alliances used. France initiated the Auld Alliance between itself and Scotland , underwriting much of the prolonged First Scottish War of Independence . Meanwhile, England assisted Flanders in its own war against France;

27060-593: Was the queen of England as consort to Edward II . Dante Alighieri often refers to Philip in La Divina Commedia , never by name but as the "mal di Francia" (plague of France). It is possible that Dante hides further the person of the king behind 7 figures: Cerbero, Pluto, Filippo Argenti ( Philippe de l'argent ), Capaneo, Gerione, Nembrot, in the Inferno, and the Giant in the Purgatorio killed by

27225-566: Was universally recognized that in the event of the line of Hugh Capet becoming extinct, it would be the function of the States-General to elect a new king. The Estates General of 1614 proved the last for over a century and a half. A new convocation had indeed been announced to take place on the majority of Louis XIII , and letters were even issued in view of the elections, but this ended in nothing. Absolute monarchy progressively became definitely established, and appeared incompatible with

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