SPECIES OF PROPERTY: THE AMERICAN PROPERTY-TAX UNIFORMITY CLAUSES RECONSIDERED
追溯美国统一财产税的起源，指出其最初由东北部立法创建，而南方最早采纳宪法条款是为了保护奴隶主，呼吁经济史学家放弃过时的“进步史”范式。
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.