[MIRABEAU, Honoré Gabriel de Riqueti, comte de.

Lot 135
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[MIRABEAU, Honoré Gabriel de Riqueti, comte de.
Theory of the tax. Without place, without name, 1760. in-4 (257 x 191 mm) of VIII, 336 pp.ch. Blonde calf, triple gilt fillet framing the boards, fleurons in the corners, spine gilt on marbled edges (period binding). Einaudi, 3946; Kress, 5883; Goldsmiths, 9602; INED, 3209. Rare first edition. This treatise, setting out a project for tax reform in the kingdom of France, is one of the most important economic and financial works of the Ancien Régime. Composed with the collaboration of Quesnay, the Théorie de l'impôt helped to impose the ideas of the physiocratic movement, of which it is one of the most illustrious flagships. "This was Mirabeau's first truly personal work since his conversion [to physiocracy]. It was a great success. Mirabeau developed the principles of the new school with a frankness that attracted many votes and got him imprisoned. In particular, he spoke out against the fermiers-généraux, made a severe criticism of the tax system in force at the time, and set out three conditions necessary for fair taxation" (INED). A very good copy, despite a few rare brown spots, well preserved in a beautiful quality binding.
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