Sex

taxes used to fund government expenditure. Rates varied widely from one region to another, often bore little or no relation to the amounts set out in official decrees, and were collected inconsistently. It was the complexity as much as the financial burden that caused resentment; complaints from the nobility were not affected by paying significantly less than other classes. Attempts to make the system more transparent were blocked by the regional Parlements which controlled financial policy. The resulting impasse in the face of widespread economic distress led to the calling of the Estates-General, which became radicalised by the struggle for control of public finances.

Although not indifferent to the crisis and willing to consider reforms, Louis XVI often backed down when faced with opposition from conservative elements within the nobility. As a result, the court became the target of popular anger, particularly Queen Marie-Antoinette, who was viewed as a spendthrift Austrian spy, and blamed for the dismissal of 'progressive' ministers like Jacques Necker. For their opponents, Enlightenment ideas on equality and democracy provided an intellectual framework for dealing with these issues, while the American Revolution was seen as confirmation of their practical application.

Crisis of the Ancien Régime
Financial crisis

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