Representation and Taxation in the American South, 1820–1910

We analyze state-level fiscal developments in American Southern states from 1820–1910, focusing on progressive property taxes borne primarily by economic elites. We show that the economic interests of these rural elites and their formal (over)representation played a critical role in shaping the observed fiscal patterns.

Format: Hardback
Length: 102 pages
Publication date: 22 February 2024
Publisher: Cambridge University Press

From 1820 to 1910, American Southern states experienced significant fiscal developments, with a primary focus on progressive property taxes, primarily borne by economic elites. This study examines fourteen states in the region, characterized by severe economic exploitation of the enslaved and later politically repressed African-descended population by a small rural elite. Despite the perception of rural elites' resistance to taxation, this research offers a set of conditions that explain 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, the study demonstrates that the economic interests of these rural elites and their formal (over)representation played a critical role in shaping the observed fiscal patterns within and across these states. The analysis reveals that the fiscal development of these states was influenced by a combination of factors, including the concentration of wealth in the hands of a few, the absence of effective government institutions, and the political influence of rural elites.

The study also highlights the complex relationship between economic interests and political representation. While rural elites may have resisted taxation, their formal representation in government allowed them to shape fiscal policies in their favor. This study contributes to our understanding of the fiscal development of American Southern states and the role of economic elites in shaping public policy.

In conclusion, this research offers a nuanced understanding of the fiscal development of American Southern states from 1820 to 1910, highlighting the complex interplay between economic interests, political representation, and government institutions. It sheds light on the ways in which rural elites influenced fiscal policies and contributed to the perpetuation of economic exploitation and inequality in the region.

Weight: 287g
ISBN-13: 9781009454056