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

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.     

Feminist forbears

Margaret Foster, Significant Sisters. The Grassroots of Active Feminism 1839–1939 (Penguin Books) Harmondsworth, 1986; David Rubinstein, Before the Suffragettes. Women's Emancipation in the 1890s (Harvester Press) Brighton, 1986.     

The use of warnings in the presence of errors

This article studies the effects of warnings, an enforcement instrument which is often used by environmental inspection agencies. Due to regulatory errors, measured emissions are uncertain and some firms are unjustly penalized. Warnings can then be used as a means to reduce the consequences of these errors. Even though the presence of warnings creates some underdeterrence of medium-cost firms, such a system reduces the overcompliance of low-cost firms caused by the uncertainty surrounding measured emissions. Further, warnings reduce the number of incorrect prosecutions in the case of measurement errors, which is also welfare enhancing, albeit at the cost of increasing the number of violators that go unpunished. For small error sizes, the use of warnings is shown to be welfare improving compared to only using fines.     

Spouse Abuse and Child Abuse by Army Soldiers

This study analyzed data collected by the U.S. Army’s Family Advocacy Program, the group primarily responsible for family violence prevention, identification, evaluation, treatment, and follow-up on Army installations. Patterns of spouse abuse and child abuse perpetrated within a five year period (2000–2004) were examined in a sample of 10,864 Army Soldiers who were substantiated for family violence offenses. Three groups of family violence offenders were compared: (1) those who perpetrated spouse offenses only; (2) those who perpetrated child offenses only; and (3) those who perpetrated both spouse and child offenses. Results showed that the majority of substantiated family violence offenders were spouse offenders who had not committed child abuse (61%), followed by child offenders who had not committed spouse abuse (27%), and finally those who committed both spouse and child offenses (12%). The three groups of family violence offenders differed in terms of the types of abuse they perpetrated (neglect of children, emotional abuse, physical abuse, and sexual abuse), their experiences of being a spouse abuse victim, and sociodemographic characteristics. Twelve percent of all spouse abusers committed multiple spouse abuse incidents, and 10% of all child abusers committed multiple child abuse incidents.     

Psychological adjustment of adolescents with myelodysplasia

The psychosocial development of 20 adolescents with congenital paralysis due to myelodysplasia is compared to 20 age- and gender-matched subjects with no physical handicap. On many of the measures the myelodysplasia group showed poorer adjustment and lower self-esteem than the controls. Consistent with hypotheses regarding adjustment during adolescence the paralyzed males did show greater concern on Offer's scales of Body and Self-Image and External Mastery and showed poorer adjustment on his Sexual Attitudes Scale. The paralyzed girls, particularly those 13 years or younger, showed the poorest emotional adjustment with a significant variability in responses on many of the tests. This degree of variability may indicate a lack of integration of self-concepts and is consistent with an emotional immaturity discordant with advanced physiologic maturation of these girls.This study was supported in part by the National Foundation-March of Dimes.Received her Ph.D. from the University of Washington in 1959. Main interests are adolescent development, personality, and evaluative research.Received her M.D. from the University of Rochester, New York, in 1953 and her pediatrics training at Children's Hospital, Los Angeles. Main interests are comprehensive care of patients with birth defects; research and management of hydrocephalus.Received her M.D. from McGill University in 1968 and her pediatric training at University of Washington, Seattle. Main interest is care of children with handicapping conditions, with emphasis on communication problems of the hearing impaired.