Double Standards in Frontline Decision Making: A Theoretical and Empirical Exploration

2018/02/28 by Nadine Raaphorst, Sandra Groeneveld · 5 citations
Economics, Econometrics and Finance · Social Sciences · #Electoral Systems and Political Participation #Public Policy and Administration Research #Taxation and Compliance Studies

paper · pdf · doi:10.1177/0095399718760587

openalex publication_date 2018/02/28 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/25

Abstract

Drawing on status characteristics and double standards theory, this study explores how social categories may affect the standards tax officials use in evaluating citizen-clients' trustworthiness, leading to differential evaluation. Whereas the street-level bureaucracy literature mainly focuses on the direct effect of social categories on officials' judgments, this study shows how stereotyping in the public encounter could be much subtler and more pervasive than is hitherto studied. Based on semistructured interviews containing 40 stories of tax officials who inspect entrepreneurs' tax returns, this study suggests that similar signals may indeed be interpreted differently for different social groups.

Citations

• From Street‐Level to System‐Level Bureaucracies: How Information and Communication Technology is Transforming Administrative Discretion and Constitutional Control
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