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The Spread of Tax Resistance: The Antitax Movement in France in the 1970s

Published online by Cambridge University Press:  17 June 2013

Alexis Spire
Alexis Spire*
Affiliation:
University Lille Nord de France
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Information
Journal of Policy History , Volume 25 , Issue 3 , July 2013 , pp. 444 - 460
Copyright
Copyright © Donald Critchlow and Cambridge University Press 2013 

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References

NOTES

1. Tilly, Charles, The Contentious French (Cambridge, Mass., 1986), 156, 242, 386.CrossRefGoogle Scholar

2. Lowery, David and Sigelman, Lee, “The Tax Revolt: Eight Explanations,” The American Political Science Review 75, no. 4 (1981): 963–74.Google Scholar

3. Tilly, , The Contentious French, 390.Google Scholar

4. Those reactions can greatly vary according to eras and social elements as the recent works on the sociology of mobilizations show. See, for example, Repression and Mobilization, ed. Christian Davenport, Hank Johnston, and Carol Mueller (Minneapolis, 2005).

5. This point of view is, for instance, developed by Musgrave, Richard A in “The Tax Revolt,” Social Science Quarterly 59 (1979): 697–703.Google Scholar

6. Howard, Christopher, The Hidden Welfare State: Tax Expenditures and Social Policy in the United States (Princeton, 1997).Google Scholar

7. Martin, Isaac, The Permanent Tax Revolt: How the Property Tax Transformed American Politics (Berkeley and Los Angeles, 2008).CrossRefGoogle Scholar

8. Berger, Suzanne, “The Traditional Sector in France and Italy,” in Dualism and Discontinuity in Industrial Societies, ed. Berger, Suzanne and Piore, Michael (Cambridge, 1980), 112.Google Scholar

9. Arendt, Hannah, The Origins of Totalitarianism (New York, 1976), part 2, 326–40.Google Scholar

10. I would like to thank Herrick Chapman for his suggestions and corrections; any remaining errors are my own.

11. Hoffmann, Stanley, Le mouvement Poujade (Paris, 1956), 22.Google Scholar

12. See the files deposited by the Ministry for the National Economy and Finances (MINEFI) in the Center of Economic and Financial Files at Savigny-the-Temple, 1A 284.

13. Report to the Ministry of Economy, 14 May 1973, CAEF 1A284/1.

14. Tilly, , The Contentious French, 392.Google Scholar

15. See the national journal of self-employed workers, L’objectif, no. 26 (November 1972).

16. Center of Archives of Economic and Financial Files (hereafter CAEF) B6 5361.

17. CAEF 1A284/1.

18. CAEF B51 974.

19. CAEF 1A 332.

20. CAEF B51 976.

21. Inspection général des Finances, Les réactions du public face au contrôle fiscal en 1977, CAEF B 51 979.

22. Gusfield, Joseph, The Culture of Public Problems: Drinking, Driving, and the Symbolic Order (Chicago, 1981).Google Scholar

23. In a circular letter dated 3 December 1955, the Minister of Interior drew the préfet’s attention to the necessity to clamp down quickly and strongly on objections to tax audits; cf. Departemental Archives of the North, 1008W34.

24. See Della Porta, Donatella and Fillieule, Olivier, “Policing Social Protest,” in The Blackwell Companion to Social Movement, ed. A Snow, David, Soule, Sarah A., and Kriesi, Hanspeter (Malden, Mass., 2003), 217–40.Google Scholar

25. BB18 4194 Archives nationales Paris.

26. Hoffmann, , Le mouvement Poujade, 132.Google Scholar

27. Letter from the Minister of Justice to the Minister of Economy, 25 March 1975, CAEF 1A 284/1.

28. Maurice Blin’s speech delivered to the French Senate, 21 November 1975 (Journal official de la République française, 3:551).

29. Neuwirth, Lucien, Le fléau fiscal (Paris, 1977), 135.Google Scholar

30. See the report of the meeting in L’objectif, no. 60 (March–April 1976).

31. On this topic, see Delalande, Nicolas and Spire, Alexis, Histoire sociale de l’impôt (Paris, 2010).CrossRefGoogle Scholar

32. See, for example, Le Bons sens, no. 2 (June 1951).

33. This case and its exploitation by the media are tallied in CAEF B51 977.

34. “Suicide of a Craftsman on Christmas Eve,” Tribune de la Manche, 30 December 1977.

35. “When Men Are Nameless,” La Manche libre, 8 January 1978.

36. See his editorial entitled “Administrative terror,” Le Nouvel Économiste, 9 January 1978.

37. Le Monde, 8 April 1978.

38. “The Tax Dragoons,” Le Point, 15 December 1975, 68.

39. Television news of Antenne 2, 29 November 1976, INA archives.

40. See Le Monde, 5 November 1975.

41. The Inspection générale des services was created by the council of ministers on 13 July 1977.

42. Peyrefitte, Alain, Le mal français (Paris, 1976).Google Scholar

43. Lepage, Henri, Demain le libéralisme (Paris, 1980), 111.Google Scholar

44. Spire, Alexis, Faibles et puissants face à l’impôt (Paris, 2012).Google Scholar

45. Martin, , The Permanent Tax Revolt, 17.Google Scholar