Treasury Department regulatory material under the tax code

The legislative process in the tax field and the administrative process for the issuance of regulatory and interpretative material by the Treasury Department are closely coordinated. The same persons and interests both inside and outside of Government are involved in both processes. There is thus continuity of expertise, understanding of what is at stake, adversary viewpoints, and Washington knowhow. The preparation of administrative material within the Treasury is a task for those technical personnel and policy officials who in varying degrees also have a voice in the preparation of the Treasury's legislative position and the legislative development of statutory language. The outside forces who watch legislative activity also closely watch administrative activity and seek to shape the latter just so they do the former. The response of the Treasury is much the same in both situations, and governed by the policies, attitudes and predilections of tax policy officials and career personnel.     

Optimal federalism: A model of psychological dependence

Increased size, scope, and visibility of government may strengthen relations of psychological dependence, an unintended aggregate effect of liberal programs. Such an effect depends upon the dominant phenomenological world of the citizenry which intersects objective trends: dependence,éminence grise identification, or enlightened maturity.A model of self-conceptions and emotional syndromes characteristic of the two parties in a dependency relationship predicts there will be objectively inconsistent and unrealistic expectations and demands by both parties, inadequate rationality and program evaluation, and mutual frustration, mistrust, and disillusionment. Trends in American politics suggest the possibility of an increasing dependency substructure. If dependency relations are growing, then the political and administrative problems outlined can be expected to increase.I am indebted to Lynn Etheredge and Jeff Pressman for discussions which partially stimulated this hybrid of topics.     

Comparative urban social indicators: Problems and prospects

The increasing availability of urban social indicators offers the possibility of an overall quality of life measure which can be used to compare cities. Several solutions to the problem of combining the individual indicators into an overall comparative measure are considered in this article. The most promising results were obtained by grouping cities according to the similarity of their profiles on the social indicators. Yet the value of the comparisons remains speculative because of serious limitations in the indicators. While a number of improvements are possible, the resulting indicators will still only be adequate for use in gross comparisons of metropolitan areas.