Dray, Sacha; Landais, Camille; Stantcheva, Stefanie - National Bureau of Economic Research - 2023
We study the history and geography of wealth accumulation in the US, using newly collected historical property tax … records since the early 1800s. The US General Property Tax was a comprehensive tax on all types of property (real, personal …. Before the Civil war, enslaved people were assessed as personal property of the enslavers, representing almost one-half of …