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After Louis XIV's financial reforms, the burden of taxation primarily fell on the peasantry and the lower classes, particularly the Third Estate. This group, which included peasants, urban workers, and the bourgeoisie, bore a disproportionate share of taxes, including the taille and other levies. The nobility and clergy were often exempt from many taxes, exacerbating the financial strain on the common people and contributing to social unrest leading up to the French Revolution.

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