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Revealed: How Reconstruction-era Tax Decline Followed Elite Strategies in High-Slavery Southern Counties

Ranked societies where social hierarchy cleaves politics can lead to bureaucratic weakening. This article examines the post-Civil War American South.

Contradicting Standard Models?

  • Conventional political economy predicts franchise expansion raises taxes by increasing redistributive pressure.
  • However, this study finds lower intrawhite economic inequality after Reconstruction in counties with higher pre-War slavery intensity.
  • This suggests elites built cross-class coalitions to strategically weaken bureaucracy and reduce future redistributive taxation.

The Puzzle: Taxation Changes Post-Reconstruction

During federal oversight's Reconstruction, taxes (per capita) were actually highest where slavery had been most intense before the war—in these high-slavery counties. Afterward, however, tax rates dropped in areas with a history of extensive slaveholding.

Our Findings:

We found that elites employed a specific strategy: weakening bureaucracy to limit future redistributive taxation.

  • Key Pattern: Intrawhite economic inequality was highest after Reconstruction precisely in counties where slavery had been most widespread before the war.
  • Why This Matters: These cross-class coalitions among whites (who feared status erosion from post-war changes) were likely formed to resist potential tax increases targeting their privileged position. The findings imply that racial hierarchy shaped elite political strategies.
American Political Science Review
Slavery, Reconstruction, and Bureaucratic Capacity in the American South was authored by Pavithra Suryanarayan and Steven White. It was published in APSR in 2021. Find on Google Scholar10.1017/S0003055420000933
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