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| Author: | Kiser, E. Schneider, J. |
| Title: | Bureaucracy and efficiency: an analysis of taxation in early modern Prussia |
| Journal: | American Sociological Review
1994 : APR, VOL. 59:2, p. 187-204 |
| Index terms: | BUREAUCRACY EFFICIENCY TAXATION |
| Language: | eng |
| Abstract: | The authors use agency theory to analyze the development of the tax collection system in Prussia between 1640 and 1806. The Prussian tax system was one of the most efficient in early modern Europe. Scholars have argued that the Prussian tax administration was highly bureaucratic and its efficiency was due primarily to its bureaucratic characteristics. The authors challenge both positions. They show that the Prussian tax system deviated from the bureaucratic ideal type in important respects. |
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