Representation and Taxation in the American South, 1820–1910
Jensen, Jeffrey / Pardelli, Giuliana / Timmons, Jeffrey F. This Element explains and documents state-level fiscal developments in American Southern states from 1820-1910. Using an original, archival data set of annual tax revenues, we show that the economic interests of rural elites played a critical role in shaping the observed fiscal patterns within and across these states over this period.