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This task involves annotating the answer type to a given question that involve some kind of complex reasoning (including numerical reasoning). Note that the questions require looking at more than one part of the passage to answer. There are 3 possible answer types (i) spans, (ii) numbers and (iii) dates. If the answer can be found in the passage, label it as "span". If the answer is a number, label as "number". Similarly, label "date" if you think the answer to the given question is a date.

Passage: Numerous records of government tax collection in Europe since at least the 17th century are still available today. But taxation levels are hard to compare to the size and flow of the economy since gross domestic product numbers are not as readily available. Government expenditures and revenue in France during the 17th century went from about 24.30 million livres in 160010 to about 126.86 million livres in 165059 to about 117.99 million livres in 170010 when government debt had reached 1.6 billion livres. In 178089, it reached 421.50 million livres. Taxation as a percentage of production of final goods may have reached 1520% during the 17th century in places such as France, the Netherlands, and Scandinavia. During the war-filled years of the eighteenth and early nineteenth century, tax rates in Europe increased dramatically as war became more expensive and governments became more centralized and adept at gathering taxes. This increase was greatest in England, Peter Mathias and Patrick OBrien found that the tax burden increased by 85% over this period. Another study confirmed this number, finding that per capita tax revenues had grown almost sixfold over the eighteenth century, but that steady economic growth had made the real burden on each individual only double over this period before the industrial revolution. Effective tax rates were higher in Britain than France the years before the French Revolution, twice in per capita income comparison, but they were mostly placed on international trade. In France, taxes were lower but the burden was mainly on landowners, individuals, and internal trade and thus created far more resentment.
Question: What country had the lowest effective tax rate before the French Revolution, Britain or France?
Output:
span