I. The Property Tax in Canada and the United States

1948 ◽  
Vol 24 (1) ◽  
pp. 23 ◽  
Author(s):  
Harold M. Groves
2001 ◽  
Vol 61 (4) ◽  
pp. 974-1008 ◽  
Author(s):  
Robin L. Einhorn

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.


Author(s):  
John Joseph Wallis

Over the last 225 years, government finances in the United States have gone through three distinct stages. In the first stage, 1790–1850, state governments actively pursued policies to promote economic development and financed them from revenues from state investments. In the second, 1850–1930, local governments became the most important level of government, as measured by revenues and expenditures, and revenues shifted toward the property tax. In the third period, 1930 to the present, the national government became the most active and largest level of government, financed through income and payroll taxes, and developed an extensive network of grants to state and local governments. The chapter tracks the changes in sources of revenues and purpose of expenditures, with specific attention paid to military spending over the entire period.


1929 ◽  
Vol 42 (3) ◽  
pp. 453
Author(s):  
J. M. Maguire ◽  
Simeon Elbridge Leland

2018 ◽  
Vol 116 (3) ◽  
pp. 257-265
Author(s):  
Michael A Kilgore ◽  
Paul V Ellefson ◽  
Travis J Funk ◽  
Gregory E Frey

2019 ◽  
Vol 89 ◽  
pp. 104240 ◽  
Author(s):  
Gregory E. Frey ◽  
Justin T. Meier ◽  
Michael A. Kilgore ◽  
Stephanie A. Snyder ◽  
Charles R. Blinn

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