A classic debate revisited: The policy/administration dichotomy in tax polittcs

Abstract

One of the oldest debates in political science is over the separation of policymaking from administration. The primary purpose of this paper is to resurrect the distinction as both a guide to empirical theory describing the political process and as an element in the normative debate over how that political process should ideally work. I first discuss the classic dichotomy and arguments for and against it. I then argue that tax politics can best be described as a trichotomy, in which there resides a “middle” set of actors, labelled professional policy managers, who have very important policymaking roles, but who also have many characteristics of administrators. In making these distinctions, I also outline a distinctive form of accountability that resides with each set of actors. Based on these forms of accountability, I reiterate the importance of separating and distancing “pure” administration from policymaking and political pressures. I also argue that effective policy is best insured by balancing the ro...