| Description |
1 online resource. |
| Series |
Cambridge elements. Elements in political economy
|
| Bibliography |
Includes bibliographical references. |
| Contents |
Political and fiscal development in the American South -- Theoretical framework -- Data and empirical strategy -- Property taxes before the Civil War -- Postwar taxation -- Conclusion. |
| Summary |
"We explain and document state-level fiscal developments in American Southern states from 1820-1910, focusing on their main source of revenue, progressive property taxes borne primarily by economic elites. The fourteen states in our analysis were characterized by severe economic exploitation of the enslaved and later politically repressed African-descended population by a small rural elite, who dominated the region both politically and economically. While rural elites are thought to be especially resistant to taxation, we offer a set of conditions that explains the emergence of progressive taxation and provides a coherent account of the fiscal development of these states over this period. Using an original, archival data set of annual tax revenues and select expenditure items, we show that the economic interests of these rural elites and the extent of their formal (over)representation played a critical role in shaping the observed fiscal patterns within and across these states over this period. This title is also available as Open Access on Cambridge Core."-- Provided by publisher. |
| Note |
Description based on print version record and CIP data provided by publisher; resource not viewed. |
| Local Note |
Cambridge University Press Cambridge Open Access Books and Elements |
| Subject |
Property tax -- Southern States -- History -- 19th century.
|
|
Elite (Social sciences) -- Southern States -- History -- 19th century.
|
| Added Author |
Pardelli, Giuliana, author.
|
|
Timmons, Jeffrey F., author.
|
| Other Form: |
Print version: Jensen, Jeffrey. Representation and taxation in the American South, 1820-1910 Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2023 9781009114080 (DLC) 2023038092 |
| ISBN |
9781009122825 (epub) |
|
1009122827 (epub) |
|
9781009114080 (paperback) |
|
