Charles-Alexandre de Calonne became comptroller-general of fi nances in 1783, and his aim was not to have any austerity drives nor reign in expenditure but to spend more to encourage the economy and also increase the confi dence of potential creditors in the stability of the French fi nancial system. However, Calonne realized that this would not work in the long term and what was needed was a new taxation system. REFORMATION AND CONSTITUTION The new taxation system would be a universal land tax that would replace all other taxes. To get this approved, it was necessary to have it supported by the Assembly of Notables. The assembly was convened in 1787 but refused to accept this, and Calonne was soon replaced by the leader of the assembly, Étienne-Charles Loménie de Brienne. Brienne, however, quickly came to see the merit in Calonne’s proposals and put his ideas to the king. The Paris Parlément and the 14 provincial parléments liked many of the administrative reforms but baulked at the idea of a universal land
Charles-Alexandre de Calonne became comptroller-general of fi nances in 1783, and his aim was not to have any austerity drives nor reign in expenditure but to spend more to encourage the economy and also increase the confi dence of potential creditors in the stability of the French fi nancial system. However, Calonne realized that this would not work in the long term and what was needed was a new taxation system. REFORMATION AND CONSTITUTION The new taxation system would be a universal land tax that would replace all other taxes. To get this approved, it was necessary to have it supported by the Assembly of Notables. The assembly was convened in 1787 but refused to accept this, and Calonne was soon replaced by the leader of the assembly, Étienne-Charles Loménie de Brienne. Brienne, however, quickly came to see the merit in Calonne’s proposals and put his ideas to the king. The Paris Parlément and the 14 provincial parléments liked many of the administrative reforms but baulked at the idea of a universal land