American Taxation, American Slavery
For all the recent attention to the slaveholding of the founding fathers, we still know remarkably little about the influence of slavery on American politics. American Taxation, American Slavery tackles this problem in a new way. Rather than parsing the ideological pronouncements of charismatic slaveholders, it examines the concrete policy decisions that slaveholders and non-slaveholders made in the critical realm of taxation. The result is surprising—that the enduring power of antigovernment rhetoric in the United States stems from the nation’s history of slavery rather than its history of liberty.
We are all familiar with the states’ rights arguments of proslavery politicians who wanted to keep the federal government weak and decentralized. But here Robin Einhorn shows the deep, broad, and continuous influence of slavery on this idea in American politics. From the earliest colonial times right up to the Civil War, slaveholding elites feared strong democratic government as a threat to the institution of slavery. American Taxation, American Slavery shows how their heated battles over taxation, the power to tax, and the distribution of tax burdens were rooted not in debates over personal liberty but rather in the rights of slaveholders to hold human beings as property. Along the way, Einhorn exposes the antidemocratic origins of the popular Jeffersonian rhetoric about weak government by showing that governments were actually more democratic—and stronger—where most people were free.
A strikingly original look at the role of slavery in the making of the United States, American Taxation, American Slavery will prove essential to anyone interested in the history of American government and politics.
Prologue: Taxation without Representation
Part II - National Tax Debates
4. The Origin of the Tariff
Appendix: How to Talk about Taxes
“For those seeking to understand complex and ever-changing systems of taxation, their relationship to local and national politics, and how the state and local systems were shaped by the ‘peculiar institution,’ this seminal and innovative investigation will provide many answers.”
"[Einhorn] scrupulously details the direct and indirect ways in which human bondage structured American taxation policies during the eighteenth century and the continued legacy of slavery for modern taxation. The result is a pathbreaking contribution to scholarship on antebellum constitutional politics. . . . This detailed study of federal and local tax policy is a remarkable easy read. American Taxation may be the most surprising page-turner of the early twenty-first century."