In France the doctrine was represented by Turgot and Condorcet.
ANNE ROBERT JACQUES TURGOT, BARON DE LAUNE (1727-1781), French statesman and economist, was born in Paris on the 10th of May 1727.
He was the youngest son of Michel Etienne Turgot, "provost of the merchants" of Paris, and Madeleine Frangoise Martineau, and came of an old Norman family.
In August 1761 Turgot was appointed intendant of the generalite of Limoges, which included some of the poorest and most over-taxed parts of France; here he remained for 13 years.
Quesnay and Mirabeau had advocated a proportional tax (impot de quotite), but Turgot a distributive tax (impot de repartition).