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We 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.
We 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.
Canonical studies of the origins of state capacity have focused on macro-historical or structural explanations. I review recent research in historical political economy that showcases the role of politics—agents, their constraints, and their motivations—in the evolution of state capacity. Findings from both developed and developing countries emphasize how elite conflict, principal–agent dilemmas, and ethnic and racial differences have shaped agents’ preferences for capacity. These new studies demonstrate that state capacity can be strategically manipulated by political and economic elites, and that the various dimensions of state capacity—extractive, coercive, legal—do not necessarily move together. Refocusing our attention on the political drivers of state capacity has also shed light on why there are such stark subnational variations in the development of state capacity, particularly within large polities like India, China, and the United States. The findings point to the need for more nuanced conceptualization and measurement of state capacity. Expected final online publication date for the Annual Review of Political Science, Volume 27 is June 2024. Please see http://www.annualreviews.org/page/journal/pubdates for revised estimates.
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