000			01620pab a2200193 454500
008			180718b2018 xxu||||| |||| 00| 0 eng d
100			_aRaaphorst, Nadine
245			_aDo tax officials use double standards in evaluating citizen-clients? A policy-capturing study among Dutch frontline tax officials
260			_c2018
300			_ap.134-153.
520			_aIn 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			_aTax administration
650			_aBureaucrats
650			_aPublic administration
700			_aWalle, Steven Van de
700			_aGroeneveld, Sandra
773			_aPublic Administration
909			_a117045
999			_c117039 _d117039