Revolution and state structure: The bureaucratization of tax administration in early modern England and France

This article explores the relationship between revolution and the bureaucra tization of tax administration in early modern England and France. Revoluti on produces bureaucratization only when the monitoring capacity of states i s developed enough to make bureaucratic organization more efficient than al ternatives such as tax farming and collection by local notables. As monitor ing capacity varies across types of taxes and levels of administration, sta tes also bureaucratize at different paces and are differentially affected b y revolution. This explains why the revolutions in England and France had g reater effects on indirect taxes than on direct taxes and at top levels of tax administration compared to lower levels. Thus, revolution is neither a necessary nor a sufficient condition for bureaucratization, but it contribu tes to the process by sweeping away impediments to reform.