How government officials with discretion make decisions: A case study of tax law.

摘要

Administrative agencies at all levels of government are embodied with varying levels of authority to interpret diverse ambiguities in the particulars of the law. The authority granted government executives leaves room for decision makers to promote the public good or to further their own interests by promoting narrower special interests. This dissertation is a case study in the use of endowed discretionary authority of a tax administrative agency. The contribution of this work is important in that it sheds light on the largely unseen decisions over which government agencies have discretion. The two competing theories providing explanation for the observed outcomes are the traditional public spirit model and the self interest driven theory of public choice. The empirical work comprises systematic evaluation of 344 tax law decisions during the period 2004-2007.