Do tax officials use double standards in evaluating citizen-clients? A policy-capturing study among Dutch frontline tax officials
By: Raaphorst, Nadine.
Contributor(s): Walle, Steven Van de | Groeneveld, Sandra.
Material type:
ArticlePublisher: 2018Description: p.134-153.Subject(s): Tax administration | Bureaucrats | Public administration
In:
Public AdministrationSummary: 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.
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Articles
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Indian Institute of Public Administration | Volume no: 96, Issue no: 1 | Available | AR117505 |
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.
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