Electoral reform and the political modernization of England, 1832–1841

SUMMARY

Philip Salmon re-examines the place of the Reform Act of 1832 in English parliamentary history as a supposed turning point which averted revolution. Recent scholarship has shown that already before 1832 English radical traditions favoured popular constitutional reform over republicanism, and that changes to the electoral system were in practice not extensive after 1832. The analysis of pollbooks reveals, however, that the incidence of party-based voting was higher after the reform. The author explains how changes in the electoral laws, including those for local elections in the Municipal Corporations Act of 1835, altered the nature of electioneering. The new, more bureaucratic electoral laws on voter registration and qualification, on the manner of taking the poll, and on permitted election costs, all placed a premium on party organization for both local and national elections. The legal complexities led to the formation of local party associations to tackle them, as especially the registration of party supporters as voters required constant vigilance between elections. The adversarial system of registration was a key element in the rise of party-based voting in the 1830s. Confrontational electoral practices politicized the electorate for local as well as national contests, and so contributed to the advance of more persistent party allegiances at both levels. This constitutional realignment underpinned the growth of a more modern English representative democracy.     

Utilization of Employment Tax Credits: An Analysis of the Empowerment Zone Wage Tax Credit

This paper provides estimates of utilization for the Empowerment Zone (EZ) wage tax credit, a subsidy claimed by employers who operate in and hire residents of federally designated areas experiencing economic distress. The EZ credit is currently the largest employer‐based wage tax credit in the federal tax code in terms of dollars claimed, with almost $250 million claimed in 2002. I show that about 6.4 percent (and at least 3.5 percent) of the working age population was claimed under the EZ wage credit in 1999. In addition, I estimate that 24.2 percent (and at least 13.1 percent) of those employed inside of the target area were claimed for the credit. I create these national estimates of use with information on credit dollars claimed from the Internal Revenue Service and population data on the eligible population from the census. These measures of tax credit use are an alternative to the use rate of firms that are presented in the existing literature, and reveal how effective the credit is at reaching residents of the target area.