CIJNS/TIJNS/ACCIJNS: The relation between three tax terms in Middle Dutch and the formation of nasal vowels in Old French by Piet van Reenen

Dutch has two terms, CIJNS and TIJNS, for one type of tax, which are synonyms and almost homonyms. A third term, ACCIJNS, which in older Middle Dutch is ASSISE, denotes another type of tax. CIJNS, TIJNS and ASSISE/ACCIJNS have influenced each other. In Middle Dutch CIJNS, as opposed to TIJNS, is written with dozens of spellings, for instance chens, sise, tseys.

It will be argued that: