By describing the various combinations of hand wringing and conflicting guidance, Whittle also details how the lack of clear authorities bred complacency in some individuals and a tendency to overcentralize
authority in others.
As Mark Lemley and I (and others such as Tim Wu) have argued, property rights can overcentralize
decision making when compared with commons or semicommons regimes.
There may be a tendency to overcentralize
operations, to overextend capabilities and, yes, to capitulate to overmechanization and underhumannization of tax administration.