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

• 成果类型: Article
• 署名作者: Raaphorst, Nadine; Groeneveld, Sandra; Van de Walle, Steven
• 署名单位: Leiden University - Excl LUMC; Leiden University; KU Leuven
• 刊物名称: PUBLIC ADMINISTRATION
• ISSN/ISSBN: 0033-3298
• DOI: 10.1111/padm.12374
• 发表日期: 2018
• 页码: 134-153
• 关键词: suspicion; GENDER

摘要

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.