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Market solutions and the equity principle in tax administration

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  • Gyeo Reh Lee

Abstract

Market solutions have increasingly been utilized at all levels of government to reduce costs, increase efficiency, and improve quality. However, scholars have raised concerns that business-like approaches may eclipse or even discredit the other core values of public administration, such as equity, in the pursuit of the values of the market. As equity is often the central question of taxation, this study explores how market-oriented administrative reforms affect equity focusing on the effect of outsourcing in property tax administration. The findings indicate that outsourcing can preserve equity in taxation and even improve the outcome in certain service areas.

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  • Gyeo Reh Lee, 2021. "Market solutions and the equity principle in tax administration," International Review of Public Administration, Taylor & Francis Journals, vol. 26(4), pages 373-389, October.
    • Handle: RePEc:taf:rrpaxx:v:26:y:2021:i:4:p:373-389
    DOI: 10.1080/12294659.2021.1993515
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