Species of property: The American property-tax uniformity clauses reconsidered
成果类型：
Article
署名作者：
University of California System; University of California Berkeley
刊物名称：
JOURNAL OF ECONOMIC HISTORY
ISSN/ISSBN：
0022-0507
DOI：
10.1017/S002205070104205X
发表日期：
2001
页码：
974-1008
关键词：
摘要：
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.