| 000 -LEADER |
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| fixed length control field |
01620pab a2200193 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2018 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Raaphorst, Nadine |
| 245 ## - TITLE STATEMENT |
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| Title |
Do tax officials use double standards in evaluating citizen-clients? A policy-capturing study among Dutch frontline tax officials |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2018 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.134-153. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
In line with psychological and economic discrimination theories, street-level bureaucracy studies show a direct effect of citizen characteristics on officials' judgements, or show how street-level bureaucrats employ stereotypical reasoning in making decisions. Relying on sociological double standards theory, this study hypothesizes that citizen-clients' status characteristics influence officials' evaluations not only directly, but also indirectly and more pervasively by influencing the interpretation of other signals. By means of a policy-capturing study among Dutch frontline tax officials, this study takes a first step in testing double standards propositions in the context of official?citizen encounters. The findings support only some hypotheses, but indicate that citizen-clients' level of education could serve as a moderating context affecting the interpretation of cues. The article provides important theoretical and methodological guidelines for future research on stereotyping at the front line. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Tax administration |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Bureaucrats |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public administration |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Walle, Steven Van de |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Groeneveld, Sandra |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Public Administration |
| 909 ## - |
|---|
| -- |
117045 |
