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10. L’impôt en France aux XIXe et XXe siècles

Author

Asselain, Jean-Charles, Borscheid, Peter, Broder, Albert, Caron, François, Carrier, Renaud, Chanel, Emmanuel de Crouy, Chapman, Herrick, Dard, Olivier, Daunton, Martin, de Boissieu, Christian, Effosse, Sabine, Guillaume, Sylvie, Johnson, Paul, Lescure, Michel, Lévy-Leboyer, Maurice, Le Van-Lemesle, Lucette, Loubet, Jean-Louis, Lynch, Frances M. B, Omnès, Catherine, Perrin, Cédric, Piketty, Thomas, Plagnet, Bernard, Plessis, Alain, Tristram, Frédéric, Verley, Patrick, Walker, John Geoffrey, Lévy-Leboyer, Maurice, Lescure, Michel, and Plessis, Alain

Subjects
History, productivité, poltique fiscale, économie, législation, HB, HIS000000, impôt, modèle fiscale, Business, Finance, histoire fiscale
Abstract

La politique fiscale mise en place en France depuis la Révolution a longtemps eu une mauvaise réputation auprès des historiens. Elle a été jugée archaïque, inefficace sur le plan de la productivité et injuste sur le plan social. Cette dénonciation du système fiscal s’est poursuivie après l’adoption de l’impôt progressif sur le revenu en 1914. En parallèle, force est de constater que ce pan de l’histoire économique et financière n’a pas suscité chez les chercheurs un intérêt majeur. Afin de contribuer à une meilleure connaissance de l’histoire fiscale française, économistes, juristes et historiens ont confronté leurs travaux lors de ce colloque international. Qu’en est-il de l’évolution du poids de la fiscalité française ? Comment les différentes catégories socioprofessionnelles et les différentes sensibilités politiques se sont-elles positionnées face à l’impôt ? Quels ont été les grands débats ayant entouré les principales réformes de la politique et de la législation fiscale ? Sur le long terme, quelles sont les traductions économiques et sociales de la fiscalité française ? Existe-t-il un modèle fiscal français ? Autant d’approches qui permettent de mieux cerner la question de l’impôt en France aux XIXe et XXe siècles. Outre les spécialistes d’histoire fiscale, cet ouvrage s’adresse à tous ceux qui s’intéressent à l’histoire contemporaine. La diversité des thèmes abordés en fait un volume riche et captivant.

Published
2020

11. L’évolution des impôts sur le revenu des personnes physiques en France depuis 1945 dans un cadre comparatif

Author

Johnson, Paul, Lynch, Frances M. B, and Walker, John Geoffrey

Subjects
History, productivité, poltique fiscale, économie, législation, HB, HIS000000, impôt, modèle fiscale, Business, Finance, histoire fiscale
Abstract

Introduction Depuis la fin de la Seconde Guerre mondiale le poids énorme de la fiscalité a augmenté partout en Europe de l’Ouest. Entre 1950 et 1985, les recettes fiscales en France, par exemple, exprimées en pourcentage du revenu national, ont plus que doublé, passant de 20,6 % à 44,5 %. Au Royaume-Uni, en revanche, les recettes fiscales ont augmenté de moins d’un quart mais en 1950 les impôts, à hauteur de 31,1 % du PIB, étaient plus élevés. À longue échéance le poids de la fiscalité en Eur...

Published
2020

15. Les conséquences de l’isolationnisme français dans les années quarante et cinquante

Author

Lynch, Frances M. B.

Subjects
Communauté économique européenne (CEE), développement économique, histoire économique et financière, entreprises françaises, politique économique, Relations économiques internationales 1900-1945
Abstract

Au lendemain de la Seconde Guerre mondiale les effets néfastes de l’isolationnisme entre 1930 et 1945 n’étaient guère contestés dans le monde occidental. « Hommes politiques, économistes, journalistes… proclament que le développement du commerce international est une condition de la prospérité des nations ». En France, la plupart des économistes ont jugé que la régression des années trente était due en grande partie au protectionnisme instauré après la crise de 1928, que c’était la protection...

Published
2018

20. Alan S. Milward and contemporary European history : collected academic reviews

Author

GUIRAO, Fernando, LYNCH, Frances M. B., GUIRAO, Fernando, and LYNCH, Frances M. B.

Abstract

Alan S. Milward was a renowned historian of contemporary Europe. In addition to his books, as well as articles and chapters in edited books, he also wrote nearly 250 book reviews and review articles, some in French and German, which were published in journals world-wide. Taken together they reveal a remarkable degree of theoretical consistency in his approach to understanding the history of Europe since the French Revolution. This book brings together these previously unexamined pieces of historical analysis in order to trace and shed light on key intellectual debates taking place in the second half of the 20th century. Many of these discussions continue to influence us today, such as the role of Germany in Europe, the economic, social and political foundations of European integration, the European rescue of the nation-state, the reasons for launching the single currency, the conditions for retaining the allegiance of European citizens to the notions of nation and supra-nation, and ultimately the issue of democratic governance in a global environment. In bringing together these reviews and review articles, the book provides an introduction to the main scholarly achievements of Milward, in his own words. Fernando Guirao and Frances M.B. Lynch provide an introduction to the volume, which both guides the reader through many of the academic debates embedded within the text while underlining their contemporary relevance. By introducing and bringing together this hitherto overlooked treasure trove of historical analysis, this book maps a close itinerary of some of the most salient intellectual debates of the second half of the 20th century and beyond. This unique volume will be of great interest to scholars of economic history, European history and historiography.

Published
2015

23. L’économie française dans la compétition internationale au XXe siècle

Author

Asselain, Jean-Charles, Blancheton, Bertrand, Bonin, Hubert, Broder, Albert, Bussière, Éric, Cabannes, Michel, Cartapanis, André, Eck, Jean-François, Fridenson, Patrick, Hautcœur, Pierre-Cyrille, Lévy-Leboyer, Maurice, Loubet, Jean-Louis, Lynch, Frances M. B., Maveyraud-Tricoire, Samuel, Mouré, Kenneth, Sénégas, Marc-Alexandre, Verley, Patrick, and Lévy-Leboyer, Maurice

Subjects
Communauté économique européenne (CEE), History, Economics, BUS023000, développement économique, KCZ, histoire économique et financière, entreprises françaises, politique économique, Relations économiques internationales 1900-1945
Abstract

Colloque des 3 et 4 octobre 2002 sous la direction scientifique de Maurice Levy-Leboyer Entre 1870 et la fin du XXe siecle, la France passe progressivement du statut de grande puissance economique, financiere et monetaire a celui de puissance moyenne cherchant son nouveau souffle dans l'Union europeenne. Sur cette periode, quelle a ete la pertinence des choix monetaires de la France au regard de sa performance economique a l'echelle internationale ? Dans quelle mesure ces choix francais ont-ils ete judicieux sur le plan economique par rapport a ceux de nos voisins europeens ? Quelles en ont ete les consequences, pour les divers secteurs industriels et financiers, pour les entreprises francaises, avant et a compter de la reouverture economique de la France a la concurrence internationale ? Les etudes d'historiens et d'economistes de renommee internationale reunies dans le present volume s'articulent autour de trois grandes periodes : la position francaise au debut du XXe siecle ; les crises et le repli francais de la guerre de 1914 aux annees 1950 ; la reouverture aux echanges depuis les annees 1960. Elles mettent en perspective les differentes politiques monetaires conduites par les pouvoirs publics (stabilite du franc, depreciations, franc fort, passage a l'euro...) avec l'evolution des positions commerciales des entreprises francaises. Pour evaluer les resultats economiques de la France, le recours a des comparaisons internationales se montre ici particulierement pertinent, en raison notamment de politiques parfois divergentes incluant l'usage ou non du regime monetaire comme instrument d'ajustement exterieur et interieur. (presentation editeur)

Published
2006

35. A Treaty too Far? Britain, France, and Concorde, 1961–1964.

Author

Johnman, Lewis and Lynch, Frances M. B.

Abstract

The 1964 Labour government inherited a substantial balance‐of‐payments deficit. In an effort to deal with the attendant economic crisis, the government sought to cancel a number of costly, high‐prestige projects, including the Franco‐British supersonic airliner Concorde. When the possible ramifications of this were considered, however, it was discovered that the agreement covering the aircraft was not commercial but carried the full force of an international treaty. The clear implication of this was that a withdrawing party could be subject to heavy financial penalties. Cancellation, therefore, it was argued, was likely to cost even more than continuing with the project would. The question remains as to how such a remarkable situation had come about. This article analyses the negotiations between Britain and France concerning Concorde, particularly in the early 1960s, which eventually led to the signing of the treaty in 1962. It examines the political, technological, and economic imperatives which underpinned the negotiations and the relationships between the two governments and their respective aviation industries. It also considers the motives of both the British and French governments in the process, and concludes that in each case that the technological and political motives overrode economic considerations. [ABSTRACT FROM PUBLISHER]

Published
2002
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36. Resolving the Paradox of the Monnet Plan: National and International Planning in French Reconstruction.

Author

Lynch, Frances M. B.

Subjects
FRENCH economic policy, INTERNATIONAL economic relations, GLOBALIZATION, INTERNATIONAL trade
Abstract

The article analyzes the origins of the first French plan for reconstructing and modernizing the economy, which was referred to as the Monnet Plan. The plan was one of national reconstruction to prepare the French economy for participation in the open international economy envisaged at Bretton Woods, New Hampshire, in 1944. The plan has been studied exclusively in terms of its domestic economic objectives, yet by thawing upon a wide range of hitherto unused archival material it is clear that the plan also had very definite foreign economic objectives. Indeed, through the plan the French government hoped to shape the international environment, or more specifically the European environment in accordance with its political and economic objectives. These were to reconstruct and modernize French heavy industry in order to increase its strength relative to that of Germany. In fact, economist Jean Monnet succeeded in winning widespread support for his plan within the French Administration in 1946, support which had been lacking for all previous plans, owing to the backing and initial suggestion of the French Ministry of Foreign Affairs.

Published
1984
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39. Finance and Welfare: The Impact of Two World Wars on Domestic Policy in France.

Author

Lynch, Frances M. B.

Subjects
*NONFICTION
Abstract

The article reviews several books about finance and welfare in France including "Fathers, Families, and the State in France," by Kristen Stromberg Childers, "Origins of the French Welfare State: The Struggle for Social Reform in France," by Paul V. Dutton, "Britain, France, and the Financing of the First World War," by Martin Horn, "The Gold Standard Illusion: France, the Bank of Finance and the International Gold Standard," by Kenneth Mouré and "Workers' Participation in Post-Liberation France," by Adam Steinhouse.

Published
2006
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40. Book Reviews.

Author

Page, Mark, Swanson, R. N., Whittle, Jane, Millward, Robert, Morgan, Kenneth, Sharpe, Pamela, Kirby, M. W., Grey, Cam, Haldon, John, Loveluck, Chris, Lynch, Frances M. B., Rembold, Elfie, Streb, Jochen, Simonton, Deborah, Pearson, Robin, Flenley, Paul, Smith, S. D., McLeay, Peter, Greenlees, Janet, and Fearon, Peter

Subjects
PEASANT & Community in Medieval England, 1200-1500 (Book), REVOLUTION & Consumption in Late Medieval England (Book), POPULATION & Society in an East Devon Parish: Reproducing Colyton 1540-1840 (Book), AGRICULTURE & Politics in England, 1815-1939 (Book)
Abstract

Books reviewed in this article: Phillipp R. Schofield, Peasant and Community in Medieval England Ian Kershaw & David M. Smith (eds.), The Bolton Priory Compotus Michael Jones (ed.), Revolution and Consumption in Late Medieval England Peter Northeast (ed.), Wills of the Archdeaconry of Sudbury Pamela Sharpe, Population and Society in an East Devon Parish Donald Winch & Patrick K. O'Brien (eds.), The Political Economy of British Historical Experience S.D. Smith, ‘An Exact and Industrious Tradesman’ Nicola Verdon, Rural Women Workers in Nineteenth-Century England J.R. Wordie (ed.), Agriculture and Politics in England Lewis Johnman & Hugh Murphy, British Shipbuilding and the State Jairus Banaji, Agrarian Change in Late Antiquity Angeliki E. Laiou, The Economic History of Byzantium Adriaan Verhulst, The Carolingian Economy Adam Steinhouse, Workers' Participation in Post-Liberation France Patrick Major & Jonathan Osmond (eds.), The Workers' and Peasants' State Rainer Karlsch & Raymond Stokes, The Chemistry must be Right Monica Chojnacka, Working Women of Early Modern Venice Harold James & Jacob Tanner (eds.), Enterprise in the Period of Fascism in Europe Wendy Z. Goldman, Women at the Gates David Armitage & Michael J. Braddick (eds.), The British Atlantic world Steven W. Usselman, Regulating Railroad Innovation Nikki Mandell, The Corporation as Family Bruce L. Gardner, American Agriculture in the Twentieth Century Stefano Battilossi & Youssef Cassis (eds.), European Banks and the American Challenge Geoffrey Jones & Lina Galvez-Munoz (eds.), Foreign Multinationals in the United States Mauro F. Guillén, The Limits of Convergence Dennis O. Flynn, Arturo Giráldez & James Sobredo (eds.), Studies in Pacific History Nick Tiratsoo, Junichi Hasegawa, Tony Mason & Takao Matsumara, Urban Reconstruction in Britain and Japan David Zweig, Internationalizing China Charles H. Feinstein & Mark Thomas, Making History Count Phillip Mirowski, Machine Dreams [ABSTRACT FROM AUTHOR]

Published
2003
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41. Europe.

Author

Lynch, Frances M. B.

Subjects
*NONFICTION, *HISTORY, FRENCH foreign relations
Published
2017

43. Les Batailles de L’Impôt.

Author

Lynch, Frances M. B.

Abstract

A review of the book "Les batailles de l'Impôt: Consentement et résistances de 1789 à nos jours," by Nicolas Delalande is presented.

Published
2012
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