Tax Officials Stand Accused: Reform in Taxation and Public Morality in the Dutch Republic, 1748–1756
Toon Kerkhoff ()
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Toon Kerkhoff: Leiden University
Chapter Chapter 7 in The War Within, 2018, pp 145-169 from Palgrave Macmillan
Abstract:
Abstract This chapter deals with a period of remarkable change in the foundations of early-modern Dutch public administration, taxation and public morality. In 1748, riots erupted throughout the Dutch Republic about abuses in the system of tax farming. As a result of this fierce popular protest, the corrupted system of tax farming was abandoned and replaced by a new system of public tax collecting. Almost overnight, ‘old’ and what was previously by and large accepted behaviour among public (tax) officials had now become unacceptable. This much becomes clear from examples of the corruption of various tax collectors after 1748. As the chapter will show, changing the system from private to public was not just a major experiment in bureaucratisation. It also consisted of a fundamental rethinking of the notions of public and private and what this meant for expectations with regard to ‘proper’ public official behaviour.
Keywords: Tax reform; Bureaucratisation; Early-modern corruption; Public morality (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psitcp:978-3-319-98050-8_7
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DOI: 10.1007/978-3-319-98050-8_7
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