The Incentives of Street-Level Bureaucrats and Inequality in Tax Assessments

Nissim Cohen, Sagi Gershgoren

Research output: Contribution to journalArticlepeer-review

23 Scopus citations

Abstract

How do the incentives offered to street-level bureaucrats influence the value of equality in society? To investigate this question, we consider as a case study the incentives offered to tax officials in Israel that encourage them to intimidate ordinary citizens during tax audits and use uncertainty and asymmetry of information for their own benefit. We demonstrate that such practices lead to social injustice and an increase in gaps between income groups. We then offer suggestions at the individual and organizational level for ameliorating these problems.

Original languageEnglish
Pages (from-to)267-289
Number of pages23
JournalAdministration and Society
Volume48
Issue number3
DOIs
StatePublished - 1 Apr 2016
Externally publishedYes

Keywords

  • asymmetry of information
  • bureaucrats’ incentives
  • income tax assessment
  • inequality
  • street-level bureaucrats

ASJC Scopus subject areas

  • Sociology and Political Science
  • Public Administration
  • Marketing

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