This article develops a better theoretical understanding of the linkage between the processes and outcomes associated with government‐organized public participation, including its potential to empower citizens in guiding administrative decisions. Special focus is given to those factors that shape the development and maintenance of the citizen–administrator relationship. To this end, the research examines the work of federally mandated citizen review panels and their interactions with state child protection agency administrators. Based on 52 in‐depth interviews conducted with citizens and administrators in three U.S. states, a grounded theory approach is employed to derive a series of testable theoretical propositions. The insights gained are of importance not only to public administration scholars but also to citizens and administrators who engage one another through formally organized channels of participation.

This article seeks to identify the status and infrastructure of public service in 2020. It first examines Leonard White’s early effort at predicting a future search for public service, written in 1942, but with an eye toward the 1950s and 1960s. The authors assess the subsequent structural and ideological development of public service to lay a framework for their own projection of the public service of the future. They anticipate important foundational shifts that will lead to a revaluing of public service and opportunities to reinvigorate public work. The authors conclude with a list of six specific public service infrastructure changes that they anticipate will become manifest by 2020. Guest editors’ note: In 1942, the University of Chicago Press published a book edited by Leonard D. White titled The Future of Government in the United States. Each chapter in the book presents predictions concerning the future of U.S. public administration. In this article, James L. Perry and Neal D. Buckwalter examine White’s predictions for the future of public service published in that book, comment on whether White’s predictions were correct, and look to the future to examine public administration in 2020.

This article investigates the relation between state tax amnesties and financial reporting irregularities. State tax amnesty programs, which potentially signal a lax regulatory enforcement environment, provide a unique setting in which to examine the effects of state tax authorities on non-tax financial reporting behavior. The results suggest that firms headquartered in states offering a tax amnesty program are more likely to begin engaging in a financial reporting irregularity during the amnesty period. Furthermore, the results show that the observed increase in financial reporting irregularities occurs only during periods of repeat, not initial, Downloaded from amnesty programs. These findings suggest state tax amnesties have previously unexplored adverse effects on managers' behavior.

Tax amnesty programs have exploded in popularity among cash-strapped states since the beginning of the Great Recession. Though many scholars have been interested in the long-term tax compliance effects after amnesty programs, this article is the first to consider short-run compliance effects just prior to a known amnesty-a moral hazard effect leading to strategic delinquencies. Evidence of this is detected from year-over-year tax revenue change in quarters just prior to an amnesty program. Regression analysis on pre-amnesty periods for state tax amnesty programs between 1982 and 2011 indicates that states experience higher pre-amnesty revenues when recent delinquents are excluded from amnesty participation. The point estimates from ordinary least squares (OLS) indicated that about 4.3 to

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