Alvin Rabushka. Taxation in Colonial America. Princeton: Princeton University Press, 2008.
968 S. $75.00 (cloth), ISBN 978-0-691-13345-4.
Reviewed by Markus Hünemörder
Published on H-Soz-u-Kult (March, 2009)
A. Rabushka: Taxation in Colonial America
This is a weighty book by any standard, at nearly a
thousand pages and nearly two kilograms. However, the
scope of Taxation in Colonial America is not so much defined by its physical dimensions as its ambitious agenda.
Alvin Rabushka, David and Joan Traitel Senior Fellow at
the Hoover Institution at Stanford University, sets out
to provide nothing less than a complete history of taxation in colonial British North America: all taxes in all the
British colonies that became the United States throughout the entire colonial era from the early seventeenth century to 1775. While the author cautions that “no single
book can cover the entire colonial experience” (p. 18), in
its chosen field, Taxation in Colonial America comes as
close as reasonably possible.
cial policies of the mother country. As a result, it is a
simple matter to skip right ahead to the taxation system
of Pennsylvania during the mid-eighteenth century, for
example, and this is presumably how most readers will
use the book.
Rabushka takes care to explain just what it is that he
examines. The introduction points out the many and often confusing forms money could take in the colonial era,
including foreign coinage, local coinage, various forms of
paper money, and even commodities like tobacco or rum.
As a result, each chapter provides an analysis of what
forms of money were used for taxation and how its value
relates to sterling. Also, taxation can take many forms,
which the author carefully differentiates and correlates
Few people will read this book from cover to cover. to one another.
Its structure lends itself to be used as a kind of reference
In terms of sources, Rabushka draws on both primary
work. The main parts are organized chronologically:
and
secondary material, including of course all relevant
the book begins with the background of colonization in
public
records from both the American and the British
North America, followed by the period from the founding
sides.
Where his figures deviate from those given by
of Jamestown to the Glorious Revolution in Britain (1607other authors, the author explains how he arrived at his
1688). It continues with the time from King William’s
numbers. It is difficult to imagine a more comprehensive
War to the end of Queen Anne’s War (1688-1714), then
the era of salutary neglect (1714-1739), King George’s survey of the available records, and here lies the great
War to the end of the French and Indian War (1739-1763), strength and achievement of Taxation in Colonial Amerand finally the years leading up to the American Rev- ica. Rabushka has essentially compiled all relevant tax
olution (1763-1775). Each part is then divided into re- data of colonial America and put them at the fingertips
of historians and economists alike, complete with annogional chapters, covering the New England, Middle, and
tations and comparison of tax burdens. The author also
Southern colonies, and the chapters are subdivided into
sections on the specific colonies themselves. The main links taxation to both colonial and imperial policy, as well
parts also provide information on constitutional govern- as events that gave rise to higher tax burdens, notably
ment in Britain, imperial governance, and the commer- war.
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H-Net Reviews
Taxation in Colonial America is primarily empirical,
not interpretative in nature. It does not delve deeply
into the question of what the taxes levied were used
for, with the obvious exception of war expenditures.
Rabushka notes that tax burdens were almost universally light in colonial America, leading to often unprecedented economic opportunity and growth. However,
while Rabushka maintains that the American Revolution
was “a tax revolt, first and foremost,” (p. 868) he makes
no judgment call as to whether it was justified. Nor does
he really explain why Americans revolted against such a
light tax burden, other than stating it was “not minuscule
in the light of provincial taxes paid in peacetime in the
colonies” (p. 866). Rabushka also refrains from drawing
any political comparisons to the present day; his objectivity is remarkable given his background as an outspoken
advocate of a flat tax for contemporary America.
It would be unreasonable to see this relative dearth
of interpretation as a flaw. After all, Taxation in Colonial
America is a massive achievement in its empirical scope
and will provide historians with an excellent platform
from which to start their analysis of the political economy of colonial North America. Rabushka never set out
to have the last word on colonial history, fiscal or otherwise. Instead, his book provides a hugely comprehensive
and useful platform for discussion.
If there is additional discussion of this review, you may access it through the network, at:
http://hsozkult.geschichte.hu-berlin.de/
Citation: Markus Hünemörder. Review of Rabushka, Alvin, Taxation in Colonial America. H-Soz-u-Kult, H-Net
Reviews. March, 2009.
URL: http://www.h-net.org/reviews/showrev.php?id=24491
Copyright © 2009 by H-Net, Clio-online, and the author, all rights reserved. This work may be copied and redistributed for non-commercial, educational purposes, if permission is granted by the author and usage right holders.
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