Do tax officials use double standards in evaluating citizen-clients? A policy-capturing study among Dutch frontline tax officials

Autor: Nadine Raaphorst, Sandra Groeneveld, Steven Van de Walle
Rok vydání: 2017
Předmět:
Zdroj: Public Administration
Public Administration, 96(1), 134-153
ISSN: 0033-3298
DOI: 10.1111/padm.12374
Popis: In line with psychological and economic discrimination theories, street-level bureaucracy studies show a direct effect of citizen characteristics on officials’ judgments, 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 not only directly influence officials’ evaluations, 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 frontline. ispartof: PUBLIC ADMINISTRATION vol:96 issue:1 pages:134-153 status: published
Databáze: OpenAIRE