Raaphorst, Nadine  <br/><br/>
Do tax officials use double standards in evaluating citizen-clients? A policy-capturing study among Dutch frontline tax officials 

 -  2018 
 - p.134-153. 
<br/><br/> 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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax administration<br/>Bureaucrats<br/>Public administration