Tax after the American War of Independence: A Consideration of The Federalist and The Anti- Federalist Papers

Frecknall-Hughes, Jane; Gribnau, Hans

Abstract

The American War of Independence ended formally with the Versailles peace treaty of 1783-leaving 13 independent states needing a constitution. Tax played a key role in the lead-up to and during the War and in subsequent years, notably in the debate about the newly-developed Constitution. That debate is captured in The Federalist Papers and The Anti-Federalist Papers. The Federalist Papers comprise articles written by Founding Fathers James Madison, Alexander Hamilton and John Jay, aimed at promoting acceptance of the new Constitution, and explaining and justifying the political principles it embodied. Key-and highly controversial-issues were the separation of powers between the judiciary, the legislature and the executive, and the concept of federalism. Numbers 30-36 of The Federalist Papers, written by Hamilton, concern taxation. Although not opposed to individual state taxation, Hamilton aimed to persuade readers that federal taxation was required to provide public necessities. Particularly contentious was the relationship between state tax law and any federal imposition and their respective standing.

Citation

Frecknall-Hughes, J., & Gribnau, H. (2023). Tax after the American War of Independence: A Consideration of The Federalist and The Anti- Federalist Papers. In P. Harris, & D. de Cogan (Eds.), Studies in the History of Tax Law, Volume 11. Hart Publishing

• Online Publication Date: Sep 21, 2023
• Publication Date: Sep 21, 2023
• Deposit Date: Aug 9, 2024
• Publicly Available Date: Sep 26, 2024
• Publisher: Hart Publishing
• Peer Reviewed: Peer Reviewed
• Book Title: Studies in the History of Tax Law, Volume 11
• Chapter Number: 10
• ISBN: 9781509963263
• Public URL: https://nottingham-repository.worktribe.com/output/38117257
• Related Public URLs: https://www.bloomsbury.com/uk/studies-in-the-history-of-tax-law-volume-11-9781509963263/