Inequality and the Evolution of Institutions of Taxation: Evidence from the Economic History of the Americas

Kenneth L. Sokoloff and Eric M. Zolt, The Decline of Latin American Economies: Growth, Institutions, and Crises (University of Chicago Press, 2007), chap. 3, https://www.nber.org/books-and-chapters/decline-latin-american-economies-growth-institutions-and-crises/inequality-and-evolution-institutions-taxation-evidence-economic-history-americas.