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  1. Dec 2023
    1. The most powerful groups in society, in any case, had elaborated persuasive rationales for exemption. The clergy, a vast corporation drawing revenues from a sixth of the kingdom’s land, and creaming off, in the form of tithes, a notional tenth of the yield of the rest, paid no direct taxes on the grounds that it performed its service to society by praying and interceding with God. The nobility, the social elite which owned over a quarter of the land, levied feudal dues over much of the rest, and steadily sucked most of the newly rich into its ranks via ennobling offices, resisted the payment of direct taxes as well. Nobles, the argument went, served the kingdom with their blood, by fighting to defend it.

      Tax evasion of 1st and 2nd estates