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Species Of Property: The American Property-Tax Uniformity Clauses Reconsidered

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  • Einhorn, Robin L.

Abstract

Economic historians have traced the origin of the uniform property tax in the United States to the insertion of uniformity clauses into state constitutions in the Northwest and to efforts to tax commercial wealth. This article shows that the tax was created by legislation in the Northeast and that the first constitutional clauses were adopted in the South to protect slaveholders. It is time for historians of the U.S. political economy to abandon the dated paradigms of the “progressive history” tradition.

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  • Einhorn, Robin L., 2001. "Species Of Property: The American Property-Tax Uniformity Clauses Reconsidered," The Journal of Economic History, Cambridge University Press, vol. 61(4), pages 974-1008, December.
    • Handle: RePEc:cup:jechis:v:61:y:2001:i:04:p:974-1008_04
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    Cited by:

    1. John Joseph Wallis, 2004. "Constitutions, Corporations, and Corruption: American States and Constitutional Change," NBER Working Papers 10451, National Bureau of Economic Research, Inc.
    2. Vollrath, Dietrich, 2013. "Inequality and school funding in the rural United States, 1890," Explorations in Economic History, Elsevier, vol. 50(2), pages 267-284.

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