Discretion is commonly analyzed as the scope for choice set by formal superiors. This study aims at developing an alternative theory of discretion which also takes into account the assumptions of the actors in implementing positions. The theory is constructed with the purpose of being an empirical tool for analyzing discretion on a nation-wide basis and in a central-local government context. It concerns two main questions: to what extent does discretion vary and how can this variation be explained? The theory section concludes with a number of empirically testable hypotheses. The concept of discretion is defined as the scope for choice available to actors, in formally subordinate positions, vis-à-vis their superiors. It is seen as a special...