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- Published online October 1, 2016.
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Copyright © 2016 by Russell Sage Foundation. All rights reserved. Printed in the United States of America. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher. Reproduction by the United States Government in whole or in part is permitted for any purpose. We would like to thank Price Fishback and Paul Rhode for sharing their data on early taxpayers, and Richard Sutch and two anonymous referees for helpful comments. Christina Ferlauto, Polina Soshnin, Ryan Halen, and Lauren Carr provided research assistance. Direct correspondence to: Eric Hilt at ehilt@wellesley.edu, Department of Economics, Wellesley College, Wellesley MA 02481; and Wendy M. Rahn at rahnx003@umn.edu, University of Minnesota, 1414 Social Sciences Building, 267 19th Ave S., Minneapolis MN 55455. Open Access Policy: RSF: The Russell Sage Foundation Journal of the Social Sciences is an open access journal. This article is published under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License.
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