Normalization of the Abnormal
November 11, 1779. Versailles Palace, council chamber.
"Voices are rising in complex response to the recent amnesty measures for the surging number of revolutionary sympathizers. What's peculiar is how sharply divided the reactions are between the common folk and the Enlightenment thinkers. The people are saying, 'There are no subversive elements without reason,' while the overwhelming opinion among the Enlightenment crowd is, 'Life is visibly improving—why on earth are there revolutionary murmurs?'"
Everything was unfolding exactly as I'd planned. The operation—carefully calibrated not to pierce my heart too deeply—had succeeded once again.
"What would our people know to make them say that? Still... yes, we should probably nab the original disseminator."
"The police have identified several suspects. The prime one is the court jester, I-Myeonghun. Given that he uses the Korean language, it's practically a done deal."
"What would that guy know? I hear he's been spending lavishly lately—probably took a little pocket money from someone to spread the language around."
"Quite right, Your Majesty."
Ruling isn't as easy as it seems. To govern by the book, you need political capital for every single decision. Last year's crematorium and columbarium incident is a prime example. Of course. You can't persuade every member of society for each and every action. That's why rulers skip that process with political capital. Sure, some point to dictatorships as proof you can rule without it—but that's just one of those common optical illusions. Even dictators burn through their political capital justifying their rule, and when it's gone, they're done for.
If I had to name the most dramatic dictator, it'd probably be Korea's Park Chung-hee. He amassed infinite political capital through shining development, only to get hit by the oil shock meteor and fail at civilian dictatorship. He pivoted to military rule to finish the development and scrape up more capital, but a second oil shock meteor finished that too. For a guy who picked the peak of dictatorship, it was a gruesome end—and for someone who'd gone all-in on heavy chemicals only to get burned, a pretty ordinary death.
Back in modern times, I used to think about that sometimes. Dictatorship is only perfect if you complete it right up to your own death. From that perspective, Korea's dictatorships always felt unfinished. Not out of arrogant thinking like "I could've done better." At least when it comes to managing political capital, I can confidently say I would have.
"How's the tax system reform coming along?"
"Yes. Since last week, we've been surveying opinions on the tax reforms across all of France and conducting household censuses. Shall I report the results so far?"
"No. Wait until after the tax reform. Right now, this sweet spot is perfect."
Best to hoard political capital as much as possible. In life, it's momentum for governance; left behind after death, it becomes legacy.
January 1, 1780. Brittany, Rennes.
The residents of Rennes stopped by city hall before heading out to their morning labors. Since early December of last year, posters had announced that tax reforms would be proclaimed on New Year's Day, inviting anyone who wanted to hear it directly to gather before the offices. From locals around Rennes to the sons of self-farming yeomen with little to do—half the landowners now—they all clustered in front of the city hall.
As the sun fully rose, a tax office official took the makeshift podium, flanked by twenty soldiers, and began his speech.
"You've all seen the officials lately asking for opinions on the tax system across France. This stems from His Majesty's concern for the nation's sustained development—and his firm resolve that no one will be overlooked."
The crowd murmured uneasily, but the official ignored them and unrolled the edict.
Louis, King of the French, King of France and Navarre, the incorruptible king who has purged the reactionary forces that have gnawed at France for centuries, proclaims this edict for the peace of France and the prosperity of generations to come.
Recently, an economic crime swept across Europe, impoverishing all in France.
Reactionary forces sought to amass private wealth amid the chaos.
As a result, France and all Europe were swept into a wave of bankruptcy.
I personally purged those reactionary forces.
However, the remnants of those forces—the old regime's institutions—still linger.
Thus, the old regime's tax system is hereby fully abolished, and a new tax system is instituted.
One: No taxes shall be levied on the poor with annual income below 300 francs.
Two: All direct taxes are abolished. The land tax Taille, poll tax Capitation, income tax Vingtième, and all other direct taxes are eliminated.
Three: A new progressive income tax is instituted as the direct tax. Based on wheat sacks by royal standard: 10% for those with annual harvest between 10 and 100 sacks; 15% for over 100 up to 1,000 sacks; 30% for over 1,000 sacks. Sack measurements follow royal standards.
Four: All miscellaneous taxes are abolished. The salt tax Gabelle, liquor taxes Aides, commerce-hindering tariffs Traites, and all other individual consumption taxes are eliminated.
Five: To promote commerce, a progressive corporate income tax replaces indirect taxes. 4% on small businesses with annual net profit 300-1,000 francs; 9% on medium-small 1,000-3,000; 14% on mid-sized 3,000-10,000. 19% on merchants 10,000-30,000; 24% on great merchants 30,000-100,000; 30% on those over 100,000.
Six: For overall quality improvement of French goods, 10% of production costs is tax-deductible.
Seven: For better working conditions of French laborers, full wages of employees and workers are income-deductible.
The tax system is reformed on these seven grand principles. These taxes may be collected only by the king, or by tax office agents acting on royal edict.
This tax policy takes effect January 1, 1780. Evasion begets hikes, hikes beget brutality. The 1 franc I don't collect today means 10 francs from your descendants tomorrow. Tax justice is social justice.
As the tax official stepped down, the crowd's reaction was uniform.
"So... taxes went up? Or down?"
It was only natural. Literacy rates were single-digit—even including those who could read and write their own names, barely 40%. You couldn't expect the illiterate to crunch tax rates.
"If you don't think you're a wealthy landowner, it's all tax cuts! We've calculated this year's taxes based on the previous census—come pay up!"
"If the king says so, we follow. Has he ever made life harder for us?"
"Nope."
They paid half-doubting, half-trusting.
"Rennes farmer. Became a self-farmer after the serf emancipation decree. Allotted 17 acres, owns about 3 hidden ones that got busted—so penalty tax this year. That makes... total rate 18.9% including penalty. Royal standard sacks come to 189. Right?"
"Huh? Oh? Yes! That's correct."
"Then this year's tax is 71 francs, 16 sous, 3 deniers. Here's a royal standard sack—take one. Measure precisely; if next year's harvest is more or less, self-report from then on. We'll claw back uncollected amounts: half if self-reported, double penalty if audited."
"Ah... yes. Got it."
"Doesn't look like he got it. Supervisors come every late May. Taxes based on that—keep it in mind."
The farmer wandered off bewildered, not grasping a word. He'd brought 300 francs expecting the usual rate, stunned at just 71. Naturally—far less than anticipated.
His cousins from the back row approached with equally baffled looks.
"Jean, you too...?"
"Seventy-six francs for me. What the hell...?"
Warranted confusion. Taxes quartered.
"No idea. But is this even okay?"
"Why?"
"It's official taxes, but won't the church come for tithes later?"
"Could be. Let's hold back 40 francs."
But the church never came. The next day, this poster appeared on the church wall:
The tithe is included among the miscellaneous taxes listed in the edict.
The market reacted instantly. Hoarded grain and potatoes flooded in at rock-bottom prices. But those with money weren't fools. They snapped up only panic-sell bargains, ignoring the rest. Speculators took massive losses or held out.
But hoarders weren't just speculators. Self-farmers and urban laborers had stockpiled too. With nothing selling at market, urban workers upped their meals. Self-farmers extracted seeds from their grain and potatoes to expand tilled land.
Urban kids started plumping up. Self-farmers' lands kept growing.