Defending the articles of confederation: A reply to Dougherty

This reply addresses the issues raised by Dougherty in response to my 1999 article in this journal. I also develop a new graphical model of the optimal collection rate under the Articles, where states made contributions, and contrast it to the revenue potential from direct taxation. I believe that despite Dougherty's criticisms, my argument remains valid. While the Articles were not perfect in an absolute sense, that when more properly viewed in a comparative manner, that the system of state contributions for raising revenue under the Articles was (and still is) superior to a system of direct federal taxation.