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Population density and the accuracy of the land valuations in the 1798 federal direct tax
Historical Methods: A Journal of Quantitative and Interdisciplinary History ( IF 1.647 ) Pub Date : 2019-11-04 , DOI: 10.1080/01615440.2019.1678444
Frank W. Garmon Jr. 1
Affiliation  

Abstract The peculiar operation of the 1798 federal direct tax has led scholars to question whether tax officials reported the land valuations from their districts faithfully. Peter Lindert and Jeffrey Williamson argue that southern tax assessors systemically under reported the value of southern real estate, and they adjust their income estimates to account for the likelihood of corruption. This paper affirms the reliability of the tax returns by demonstrating that population density, rather than corruption or lax enforcement, can explain nearly all of the variation between the assessment districts. Accepting the tax valuations as accurate would lower Lindert and Williamson’s income estimates, imply slower growth rate between 1774 and 1800, and suggest a higher growth rate between 1800 and 1850.

中文翻译:

1798 年联邦直接税中的人口密度和土地估价的准确性

摘要 1798年联邦直接税的特殊运作让学者们质疑税务官员是否如实报告了他们所在地区的土地估价。彼得林德特和杰弗里威廉姆森认为,南方税务评估员系统性地低估了南方房地产的价值,他们调整了收入估计以考虑腐败的可能性。本文通过证明人口密度而不是腐败或执法不严可以解释评估区之间的几乎所有差异,从而肯定了纳税申报表的可靠性。接受税收估值准确会降低林德特和威廉姆森的收入估计,意味着 1774 年至 1800 年之间的增长率较慢,并暗示 1800 年至 1850 年期间增长率较高。
更新日期:2019-11-04
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