{"id":"https://openalex.org/W2074268367","doi":"https://doi.org/10.1080/01900699308524842","title":"A classic debate revisited: The policy/administration dichotomy in tax polittcs","display_name":"A classic debate revisited: The policy/administration dichotomy in tax polittcs","publication_year":1993,"publication_date":"1993-01-01","ids":{"openalex":"https://openalex.org/W2074268367","doi":"https://doi.org/10.1080/01900699308524842","mag":"2074268367"},"language":"en","primary_location":{"id":"doi:10.1080/01900699308524842","doi":"https://doi.org/10.1080/01900699308524842","is_oa":false,"landing_page_url":"https://doi.org/10.1080/01900699308524842","pdf_url":null,"source":{"id":"https://openalex.org/S39541053","display_name":"International Journal of Public Administration","issn_l":"0190-0692","issn":["0190-0692","1532-4265"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Public Administration","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112290490","display_name":"John F. Witte","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I135310074","display_name":"University of Wisconsin\u2013Madison","ror":"https://ror.org/01y2jtd41","country_code":"US","type":"education","lineage":["https://openalex.org/I135310074"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"John F. Witte","raw_affiliation_strings":["Department of Political Science, University of Wisconsin-Madison, North Hall, Madison, Wisconsin, 53706"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Political Science, University of Wisconsin-Madison, North Hall, Madison, Wisconsin, 53706","institution_ids":["https://openalex.org/I135310074"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5112290490"],"corresponding_institution_ids":["https://openalex.org/I135310074"],"apc_list":null,"apc_paid":null,"fwci":2.8818,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.90804333,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"16","issue":"8","first_page":"1177","last_page":"1198"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.9496999979019165,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.9496999979019165,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13988","display_name":"Public Administration and Governance","score":0.03849999979138374,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13459","display_name":"Public Administration and Political Analysis","score":0.004399999976158142,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-politics","display_name":"tax politics","score":0.9610000252723694},{"id":"https://openalex.org/keywords/policymaking","display_name":"policy making","score":0.6570000052452087},{"id":"https://openalex.org/keywords/public-administration","display_name":"public administration","score":0.6669999957084656},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.6000000238418579},{"id":"https://openalex.org/keywords/political-process","display_name":"political process","score":0.4690000116825104},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.460999995470047}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7982181310653687},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.7300519943237305},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.7081266045570374},{"id":"https://openalex.org/C2780233049","wikidata":"https://www.wikidata.org/wiki/Q13134154","display_name":"Trichotomy (philosophy)","level":2,"score":0.6257959604263306},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.5590133666992188},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.49336567521095276},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.49325722455978394},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.46432939171791077},{"id":"https://openalex.org/C31957729","wikidata":"https://www.wikidata.org/wiki/Q5282877","display_name":"Distancing","level":5,"score":0.4445473551750183},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.4247647523880005},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.4243295192718506},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.42345431447029114},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31148433685302734},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2670707106590271},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.2669678330421448},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/01900699308524842","doi":"https://doi.org/10.1080/01900699308524842","is_oa":false,"landing_page_url":"https://doi.org/10.1080/01900699308524842","pdf_url":null,"source":{"id":"https://openalex.org/S39541053","display_name":"International Journal of Public Administration","issn_l":"0190-0692","issn":["0190-0692","1532-4265"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Public Administration","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W1824124345","https://openalex.org/W2010216867","https://openalex.org/W2045618804","https://openalex.org/W2102296982","https://openalex.org/W2331320911","https://openalex.org/W2798644185"],"related_works":["https://openalex.org/W4412132306","https://openalex.org/W2263211537","https://openalex.org/W2093625546","https://openalex.org/W2969315596","https://openalex.org/W2131302612","https://openalex.org/W1489635757","https://openalex.org/W2159281080","https://openalex.org/W4248152413","https://openalex.org/W3214735120","https://openalex.org/W2000490388"],"abstract_inverted_index":{"One":[0],"of":[1,12,19,86,104,116,123,129,135,159],"the":[2,10,25,35,43,57,133,157],"oldest":[3],"debates":[4],"in":[5,42,79],"political":[6,36,49,144],"science":[7],"is":[8,22,152],"over":[9,46],"separation":[11],"policymaking":[13,96,142],"from":[14,141],"administration.":[15],"The":[16],"primary":[17],"purpose":[18],"this":[20],"paper":[21],"to":[23,31],"resurrect":[24],"distinction":[26],"as":[27,39,76],"both":[28],"a":[29,77,83,113],"guide":[30],"empirical":[32],"theory":[33],"describing":[34],"process":[37,50],"and":[38,60,63,137,143,163],"an":[40],"element":[41],"normative":[44],"debate":[45],"how":[47],"that":[48,69,118,149],"should":[51],"ideally":[52],"work.":[53],"I":[54,66,110,131,146],"first":[55],"discuss":[56],"classic":[58],"dichotomy":[59],"arguments":[61],"for":[62],"against":[64],"it.":[65],"then":[67],"argue":[68,148],"tax":[70],"politics":[71],"can":[72],"best":[73,153],"be":[74],"described":[75],"trichotomy,":[78],"which":[80],"there":[81],"resides":[82,119],"\u201cmiddle\u201d":[84],"set":[85,122],"actors,":[87],"labelled":[88],"professional":[89],"policy":[90,151,161],"managers,":[91],"who":[92,99],"have":[93,101],"very":[94],"important":[95],"roles,":[97],"but":[98],"also":[100,111,147],"many":[102],"characteristics":[103],"administrators.":[105,164],"In":[106],"making":[107],"these":[108,127],"distinctions,":[109],"outline":[112],"distinctive":[114],"form":[115],"accountability":[117],"with":[120],"each":[121],"actors.":[124],"Based":[125],"on":[126],"forms":[128],"accountability,":[130],"reiterate":[132],"importance":[134],"separating":[136],"distancing":[138],"\u201cpure\u201d":[139],"administration":[140],"pressures.":[145],"effective":[150],"insured":[154],"by":[155],"balancing":[156],"roles":[158],"policymakers,":[160],"managers":[162]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}