000			02672nam a2200409 i 4500
001			CR9781009122825
003			UkCbUP
005			20240508141511.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			210624s2023||||enk o ||1 0|eng|d
020			_a9781009122825 (ebook)
020			_z9781009454056 (hardback)
020			_z9781009114080 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
043			_an-usu--
050		4	_aHJ4121.S65 _bJ46 2023
082	0	4	_a336.220975 _223
100	1		_aJensen, Jeffrey L., _eauthor.
245	1	0	_aRepresentation and taxation in the American South, 1820-1910 / _cJeffrey L. Jensen, Giuliana Pardelli, Jeffrey F. Timmons.
264		1	_aCambridge : _bCambridge University Press, _c2023.
300			_a1 online resource (93 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aCambridge elements. Elements in political economy, _x2398-4031
506	0		_aOpen Access. _fUnrestricted online access _2star
500			_aTitle from publisher's bibliographic system (viewed on 25 Dec 2023).
520			_aWe 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.
650		0	_aProperty tax _zSouthern States _xHistory _y19th century.
650		0	_aElite (Social sciences) Southern States History _y19th century.
700	1		_aPardelli, Giuliana, _eauthor.
700	1		_aTimmons, Jeffrey F., _eauthor.
776	0	8	_iPrint version: _z9781009454056
830		0	_aCambridge elements. _pElements in political economy, _x2398-4031.
856	4	0	_uhttps://doi.org/10.1017/9781009122825
999			_c38252 _d38252