Under the Ancien Régime, all the French sought to eat away at the tax authorities with a good conscience. To dive into the history of tax fraud is to shed light on the feelings that the French have for the State.

In a Latin country like France, tax evasion has long enjoyed a certain benevolence. For centuries, it was the work of the working classes, the priority target of taxation. At the time of the monarchy, the principle of equality before taxation was unknown. The role of custom and a certain...