How to prove, how to interpret and what to do? Uncertainty experiences of street-level tax officials

References

• Bartels, K. P. R. 2013. “Public Encounters: The History and Future of Face-To-Face Contact between Public Professionals and Citizens.” Public Administration 91: 469–483. doi:10.1111/j.1467-9299.2012.02101.x. ​
   Web of Science ®Google Scholar
• Bartels, K. P. R. 2014. “Communicative Capacity: The Added Value of Public Encounters for Participatory Democracy.” American Review of Public Administration 44: 656–674. doi:10.1177/0275074013478152.
   Web of Science ®Google Scholar
• Cohen, N., and S. Gershgoren. 2016. “The Incentives of Street-Level Bureaucrats and Inequality in Tax Assessments.” Administration and Society 48: 267–289. doi:10.1177/0095399712473984.
   Web of Science ®Google Scholar
• Downs, A. 1966. Bureaucratic Structure and Decisionmaking. Santa Monica, California: The Rand Corporation.
   Google Scholar
• Dubois, V. 2014. “The State, Legal Rigor, and the Poor.” Social Analysis 58: 38–55. doi:10.3167/sa.2014.580304.
   Google Scholar
• Dubois, V. 2013. “The Functions of Bureaucratic Routines in a Changing Welfare State: On Interactions with Recipients in French Welfare Offices.” In The End of Welfare as We Know It? Continuity and Change in Western Welfare Practices, edited by P. Sandermann, 127–136. Opladen, Berlin and Toronto: Barbara Budrich Publishers.
   Google Scholar
• Evans, T. 2015. “Professionals and Discretion in Street-Level Bureaucracy.” In Understanding Street-Level Bureaucracy, edited by P. Hupe, M. Hill, and A. Buffat, 279–293. Bristol and Chicago, IL: Policy Press.
   Google Scholar
• Fassin, D. 2013. “The Precarious Truth of Asylum.” Public Culture 25: 39–63. doi:10.1215/08992363-1890459.
   Web of Science ®Google Scholar
• Fineman, S. 1998. “Street-Level Bureaucrats and the Social Construction of Environmental Control.” Organization Studies 19: 953–974. doi:10.1177/017084069801900603.
   Web of Science ®Google Scholar
• Goodsell, C. T. 1981. The Public Encounter: Where State and Citizen Meet. Bloomington, US: Indiana University Press.
   Google Scholar
• Gribnau, H. 2007. “Soft Law and Taxation: The Case of the Netherlands.” Legisprudence 1: 291–326. doi:10.1080/17521467.2007.11424668.
   Google Scholar
• Handelman, D. 1978. “Bureaucratic Interpretation: The Perception of Child Abuse in Urban Newfoundland.” In Bureaucracy and World View: Studies in the Logic of Official Interpretation, edited by D. Handelman and E. Leyton, 15–69. Canada: University of Toronto Press.
   Google Scholar
• Harrits, G. S., and M. Ø. Møller. 2014. “Prevention at the Front Line: How Home Nurses, Pedagogues, and Teachers Transform Public Worry into Decisions on Special Efforts.” Public Management Review 16: 447–480. doi:10.1080/14719037.2013.841980.
   Web of Science ®Google Scholar
• Hoag, C. 2011. “Assembling Partial Perspectives: Thoughts on the Anthropology of Bureaucracy.” Political and Legal Anthropology 34: 81–94. doi:10.1111/j.1555-2934.2011.01140.x.
   Web of Science ®Google Scholar
• Hupe, P., and M. Hill. 2007. “Street-Level Bureaucracy and Public Accountability.” Public Administration 85: 279–299. doi:10.1111/padm.2007.85.issue-2.
   Web of Science ®Google Scholar
• Jones, B. D. 2001. Politics and the Architecture of Choice: Bounded Rationality and Governance. Chicago: The University of Chicago Press.
   Google Scholar
• Katz, D., B. A. Gutek, R. L. Kahn, and E. Barton. 1975. Bureaucratic Encounters: A Pilot Study in the Evaluation of Government Services. Ann Arbor, Michigan: The University of Michigan.
   Google Scholar
• Leviner, S. 2009. “A New Era of Tax Enforcement: From ‘Big Stick’ to Responsive Regulation.” University of Michigan Journal of Law Reform 42: 381–429.
   Google Scholar
• Lipsky, M. 1980. Street-Level Bureaucracy: Dilemmas of the Individual in Public Services. New York: Russell Sage Foundation.
   Google Scholar
• Mascini, P., and E. Van Wijk. 2009. “Responsive Regulation at the Dutch Food and Consumer Product Safety Authority: An Empirical Assessment of Assumptions Underlying the Theory.” Regulation & Governance 3: 27–47. doi:10.1111/j.1748-5991.2009.01047.x.
   Web of Science ®Google Scholar
• Maynard-Moody, S., and M. Musheno. 2003. Cops, Teachers, Counselors: Stories from the Front Lines of Public Service. Ann Arbor: The University of Michigan Press.
   Google Scholar
• Maynard-Moody, S., and M. Musheno. 2012. “Social Equities and Inequities in Practice: Street-Level Workers as Agents and Pragmatists.” Public Administration Review 72: S16–S23. doi:10.1111/j.1540-6210.2012.02633.x.
   Web of Science ®Google Scholar
• Mennerick, L. A. 1974. “Client Typologies: A Method of Coping with Conflict in the Service Worker Client Relationship.” Work and Occupations 1: 396–418. doi:10.1177/073088847400100403.
   Web of Science ®Google Scholar
• Nielsen, V. L. 2007. “Differential Treatment and Communicative Interactions: Why the Character of Social Interaction Is Important.” Law and Policy 29: 257–283. doi:10.1111/j.1467-9930.2007.00255.x.
   Google Scholar
• Nielsen, V. L. 2015. “Law Enforcement Behaviour of Regulatory Inspectors.” In Understanding Street- Level Bureaucracy, edited by P. Hupe, M. Hill, and A. Buffat, 115–131. Bristol: Policy Press.
   Google Scholar
• Piore, M.J. 2011. “Beyond Markets: Sociology, Street-level Bureaucracy, and the Management of the Public Sector.” Regulation & Governance 5: 145-164. doi:10.1111/j.1748-5991.2010.01098.x.
   Web of Science ®Google Scholar
• Pollitt, C., and G. Bouckaert. 2004. Public Management Reform: A Comparative Analysis. Oxford: Oxford University Press.
   Google Scholar
• Prottas, J. M. 1979. People-Processing: The Street-Level Bureaucrat in Public Service Bureaucracies. Lexington: Lexington Books. ​
   Google Scholar
• Rutz, S., D. Mathew, P. Robben, and A. De Bont. 2015. “Enhancing Responsiveness and Consistency: Comparing the Collective Use of Discretion and Discretionary Room at Inspectorates in England and the Netherlands.” Regulation and Governance n/a-n/a. doi:10.1111/rego.12101.
   Web of Science ®Google Scholar
• Schott, C., D. Van Kleef, and M. Noordegraaf. 2016. “Confused Professionals? Capacities to Cope with Pressures on Professional Work.” Public Management Review 18: 583–610. doi:10.1080/14719037.2015.1016094.
   Web of Science ®Google Scholar
• Simon, H. A. 1976. Administrative Behavior: A Study of Decision-Making Processes in Administrative Organization. 3th ed. New York: Macmillan.
   Google Scholar
• Thompson, J. D. 1967/2003. Organizations in Action: Social Science Bases of Administrative Theory. Reprint. New Brunswick and London: Transaction Publishers.
   Google Scholar
• Vinzant, J. C., and J. Crothers. 1998. Street-Level Leadership: Discretion & Legitimacy in Front-Line Public Service. Washington D.C.: Georgetown University Press.
   Google Scholar
• Wagenaar, H. 2004. ““Knowing” the Rules: Administrative Work as Practice.” Public Administration Review 64: 643–655. doi:10.1111/j.1540-6210.2004.00412.x.
   Web of Science ®Google Scholar
• Weber, M. 1922/1947. The Theory of Social and Economic Organization. Translated by A. M. Henderson and T. Parsons, New York: Oxford University Press.
   Google Scholar