en.wikipedia.org/wiki/Jacques_Necker

The article labels the vingtième d'industrie as "a value-added tax", but those are not the same thing.

• A value-added tax (VAT) is a consumption tax collected at each stage of production/distribution on the value added. Tax Foundation defines VAT this way.
• Citéco's history of French taxation dates the introduction of VAT in France to 1954.
• A University of Lorraine legal-history bibliography entry summarizing research on the vingtième d'industrie explains that the vingtième was "un impôt sur le revenu" and that it applied to categories of income including commercial, artisanal, and industrial activities.

So the article's wording is inaccurate: the vingtième d'industrie was an income tax on industrial/commercial earnings, not a modern VAT.

This sentence gets Necker's chronology backwards.

The Palace of Versailles' biography of Jacques Necker states that he was "Recalled by Louis XVI in 1788". It then says that he was "sacked by Louis XVI" only after he declined to attend the king's address on 23 June 1789, and that he was recalled for a third time in July 1789.

So Necker was not "sacked again" in 1788. His second return to office happened in 1788, and his next dismissal happened in June 1789.

This sentence uses the wrong assembly name for events in 1790.

The National Convention did not yet exist in June or July 1790. A Britannica/Wikisource text on the National Convention states that it "sat from the 20th of September 1792" and that "The first session was held on the 20th of September 1792."

By contrast, the cited assignat discussion of 29 July 1790 is preserved in Archives Parlementaires as proceedings of the Assemblée: "discussion du projet de décret ... sur l'émission des assignats" during the séance du 29 juillet 1790.

So referring to "the deputies in the Convention" for June/July 1790 is anachronistic; the relevant deputies were those of the National Assembly (more precisely, the National Constituent Assembly).

The phrase "municipal bonds" is incorrect here.

A municipal bond is debt issued by state or local governments, not by a national monarchy or central state treasury. Cornell's Legal Information Institute defines municipal bonds as debt issued by "state, municipal, or county governments".

For France's financing of the American War, the historical literature describes the crown as having financed the war almost entirely by borrowing. An NBER paper on French war finance states that France used borrowing to finance the war and gives totals for war costs and borrowing by the crown.

So the article should not call these municipal bonds. The relevant instruments were state/royal loans or government borrowing, not bonds issued by municipalities.

This sentence conflicts with standard U.S. diplomatic and archival histories.

• The U.S. Department of State's Office of the Historian says the Confederation government "stop[ped] payments of interest to France in 1785".
• The Library of Congress says Robert Morris was the Superintendent of Finance from 1781–1784.

So the claim that Morris cut off French interest payments in 1783 is incorrect on both the date and the officeholder. The stoppage the sources describe occurred in 1785, after Morris's tenure had ended.

This misstates Necker's office in 1788.

George Mason University's Liberty, Equality, Fraternity timeline entry for 24 August 1788 says Necker replaced Brienne "with the title of Director General of Finances".

Brown University's reference entry likewise says Necker "did not have the title controller general, because he was a foreigner and a Protestant" and that in 1788 Louis XVI recalled him "as director-general of finances and minister of state."

So the article's statement that he had or insisted on "the title of Controller-General of Finances" is inaccurate; the title he actually held on his recall was Director-General of Finances.