Organizational Reform and Changing Ethics in Public Administration: A Case Study on 18th Century Dutch Tax Collecting

Although ethics underlying public administration obviously changes over time, it remains largely unknown just how, when, or why this happens. This article presents a study on organizational reform in the system of taxation in Holland around 1748. Comparative use of Max Weber's characteristics of bureaucratization provides a historical perspective on the link between organizational reform and ethical change in public tax administration and also sheds light on other contemporary issues in public management, such as a public—private distinction and the legitimacy of public administration. The cas... Mehr ...