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This study connects political representation with taxation and public expenditure in the American South across the decades before and after the Civil War. Jeffrey L. Jensen, Giuliana Pardelli, and Jeffrey F. Timmons use historical fiscal records to examine how institutional arrangements and economic interests shaped the distribution of tax burdens.
Annual data for fourteen states support comparisons of property taxation, progressivity, and spending. The authors focus on the influence of rural elites and unequal representation, testing explanations of fiscal development across major political changes. Tables, an explicit theoretical framework, and discussion of the empirical strategy make the monograph useful for readers interested in the economic history of government.
Jeffrey L. Jensen; Giuliana Pardelli; Jeffrey F. Timmons. Representation and Taxation in the American South, 1820–1910. Cambridge University Press, 2023. https://doi.org/10.1017/9781009122825. CC BY-NC 4.0. Original edition unchanged.