Taxation and the American Revolution

Abstract

The American Revolution is conventionally considered to be a war of principle, centered, to a large extent, on the issue of taxation. Yet there is substantial confusion about the nature ofAmerican tax principles in the late eighteenth century. This paper argues that colonial support for local control and collection of taxes, reflecting the ability to pay and the benefits received principles of tax equity, was widespread in the Revolutionary era. However, these revolutionary principles failed to be embodied in the Constitution. (N41, H2, Bl)