Culture Change in Three Taxation Administrations: From Command-and-Control to Responsive Regulation

Law and policy is one thing, but their implementation and administration is affected by organizational cultures. Meidinger has argued that knowledge of regulatory and organizational cultures assists understanding of how law and policy work in practice. This article examines three revenue administrations that are moving from a command-and-control style of regulation to a more persuasive and responsive style of regulation. The central argument is that there is a determining step in the process of clarification, reconciliation, responsiveness, and design of a tax system. That step is the extent to which organizational culture can be changed to embrace inclusive discussion and creative solutions to the administration of tax law and policy.     

STRAINED LIVES AND CRIME: EXAMINING INTRA‐INDIVIDUAL VARIATION IN STRAIN AND OFFENDING IN A SAMPLE OF INCARCERATED WOMEN*

When applied to the study of changes in an individual's offending, general strain theory posits that individuals will be more likely to offend during periods of high strain. Using 36 months of retrospective data collected from female inmates, we explore the relationship between intra‐individual changes in strain and changes in offending and drug use. We also examine how different dimensions of strain‐recent composite strain, duration, clustering and accumulation, contribute to the explanation of offending. We find that changes in strain are associated with changes in violence, drug use, and property crime and that these relationships remain after the addition of control variables. Moreover, the strain‐crime relationship holds when the correct causal order is specified. When modeling offending, taking various dimensions of strain into account does increase the amount of variation explained for some outcomes, but other dimensions are highly correlated. We conclude that conceptualizing the interaction between strain and crime as a dynamic process is constructive and that general strain theory will be improved if criminologists move beyond static conceptions of strain.     

Cherry‐picking participation: Explaining the fate of proposals from participatory processes

What happens to the proposals generated by participatory processes? One of the key aspects of participatory processes that has been the subject of rare systematic analysis and comparison is the fate of their outputs: their policy proposals. Which specific factors explain whether these proposals are accepted, rejected or transformed by public authorities? In this article contextual and proposal‐related factors are identified that are likely to affect the prospect of proposals being implemented. The explanatory power of these factors are tested through multilevel analysis on a diverse set of 571 policy proposals. The findings offer evidence that both contextual and proposal‐related variables are important. The design of participatory processes affects the degree of implementation, with participatory budgeting and higher quality processes being particularly effective. Most significant for explaining outcomes are proposal‐level, economic and political factors: a proposal's cost, the extent to which it challenges existing policy and the degree of support it has within the municipality all strongly affect the chance of implementation.     

DESIGNING CONTRACTS FOR COMPLEX SERVICES

In this article, we employ transaction cost economics and the contingency stream of organization theory to answer two related questions. First, when contracting for complex services, do governments design contracts for flexibility? Second, is the contingency perspective relevant to understanding contract design? Examining 130 professional service contracts awarded by state government agencies in the USA, we find that task complexity and task unpredictability, two dimensions of task uncertainty, increase the probability of flexible governance. This research highlights for managers the important fact that the potential for opportunism and task complexity are different sources of uncertainty that pose different challenges and call for different governance solutions. The study enriches our understanding of transaction costs by probing the conditions under which task uncertainty matters most (and least), and further shows the utility of integrating transaction cost economics with contingency theory to better understand contract governance.     

TRANSFORMING PUBLIC SERVICES: CONTRACTING FOR SOCIAL AND HEALTH SERVICES IN THE US

Government contracting with private service organizations has grown rapidly in the United States in the last 25 years. Advocates of contracting hope that it will spur competition among service agencies, lowering costs and improving service quality. In practice, however, contracting departs significantly from this competitive model. Instead, government and private agencies develop long-term relationships which can be considered regimes governed by specific norms and expectations. These regimes profoundly influence the delivery of services and the politics of contracting. This article analyses these regimes in the context of the contested nature of public authority. The article concludes with suggestions for reforming public policy to improve the performance and effectiveness of contracted services.     

FROM POLICY COMMUNITY TO ISSUE NETWORK: SALMONELLA IN EGGS AND THE NEW POLITICS OF FOOD

In the last two years the issue of food has been subject to increasing political controversy with firstly salmonella in eggs and later listeria and BSE becoming the focus of conflict and widespread media attention. This is an important change. In most of the post-war period food policy was conducted within a relatively closed policy community where issues concerning food policy were largely treated as routine technical decisions. The significance of the salmonella in eggs affair is that it is indicative of wider changes in the making of food policy. The increased activity of interest groups, the impact of the Common Agricultural Policy and changes in the retail economy have combined to transform the food policy community into an issue network.