Noel D. Johnson and Mark Koyama, Department of Economics, have published Taxes, Lawyers, and the Decline of Witch Trials in France as GMU Working Paper in Economics No. 11-47. Here is the abstract.
This paper explores the rise of the fiscal state in the early modern period and its impact on legal capacity. To measure legal capacity, we establish that witchcraft trials were more likely to take place where the central state had weak legal institutions. Combining data on the geographic distribution of witchcraft trials with unique panel data on tax receipts across 21 French regions, we nd that the rise of the tax state can account for much of the decline in witch trials during this period. Further historical evidence supports our hypothesis that higher taxes led to better legal institutions.
Download the paper from SSRN at the link.