TY - JOUR
T1 - Infinite Regress
T2 - Virginia School Neoliberalism and the Tax Revolt
AU - Cooper, Melinda
N1 - Publisher Copyright:
© University of Pennsylvania Press. All rights reserved.
PY - 2021/12/1
Y1 - 2021/12/1
N2 - This article examines the fortunes of American government in light of the work of James M. Buchanan, the Virginia school political economist whose thinking on constitutional revolution played a formative, if largely unrecognized, role in shaping the tax revolt. By looking backwards, to an earlier wave of constitutional tax and spending limits enacted in the American South during the Redemption era, and forwards, to the increasingly regressive nature of local government revenue generation in the wake of the tax revolt, this article shows that Virginia school neoliberalism is less an argument against taxation than an argument in favor of regressive forms of taxation that are rarely acknowledged as such—user fees, fines, and flat-rate levies. The city of Ferguson, Missouri, which has become infamous for its exorbitant use of municipal ordinance violations and court fees to fund local services, is examined as a real-world experiment in Virginia school public finance.
AB - This article examines the fortunes of American government in light of the work of James M. Buchanan, the Virginia school political economist whose thinking on constitutional revolution played a formative, if largely unrecognized, role in shaping the tax revolt. By looking backwards, to an earlier wave of constitutional tax and spending limits enacted in the American South during the Redemption era, and forwards, to the increasingly regressive nature of local government revenue generation in the wake of the tax revolt, this article shows that Virginia school neoliberalism is less an argument against taxation than an argument in favor of regressive forms of taxation that are rarely acknowledged as such—user fees, fines, and flat-rate levies. The city of Ferguson, Missouri, which has become infamous for its exorbitant use of municipal ordinance violations and court fees to fund local services, is examined as a real-world experiment in Virginia school public finance.
UR - http://www.scopus.com/inward/record.url?scp=85134002880&partnerID=8YFLogxK
U2 - 10.1353/cap.2021.0002
DO - 10.1353/cap.2021.0002
M3 - Article
SN - 2576-6392
VL - 2
SP - 41
EP - 87
JO - Capitalism
JF - Capitalism
IS - 1
ER -