Unequal taxation significantly contributed to the French Revolution, according to a study published on July 13, 2026, by the ROCKWOOL Foundation Berlin. The research indicates that regions with high salt taxes and customs duties experienced twice the number of revolts than their low-tax counterparts between 1750 and 1789.
Impact of Taxation on Revolts
Marco Tabellini, a research fellow at RFBerlin and assistant professor at Harvard Business School, noted that discontent was evident in the 'petitions' submitted to the king by commoners in early 1789. Areas facing higher taxes recorded 72% more complaints about taxes and customs duties in their petitions.
The study highlights a stark contrast in tax burdens across France. Households in low-tax districts paid only 2.5% of their annual income on salt, while those in high-tax districts faced rates as high as 13%.
Contributing Factors to the Revolution
This growing resentment coincided with a particularly dry summer in 1788, followed by an exceptionally cold winter that drove bread prices up, triggering a wave of hunger riots. The king's decision to raise taxes in early 1789, influenced by military expenditures in the American War of Independence and lavish spending at the court in Versailles, further exacerbated the situation.
