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

Nissim Cohen; Sagi Gershgoren

doi:10.1177/0095399712473984

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

Nissim Cohen
, Sagi Gershgoren

University of Haifa, Open University of Israel

Research output: Contribution to journal › Article › peer-review

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 language	English
Pages (from-to)	267-289
Number of pages	23
Journal	Administration and Society
Volume	48
Issue number	3
DOIs	https://doi.org/10.1177/0095399712473984
State	Published - 1 Apr 2016

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 1 No Poverty
SDG 10 Reduced Inequalities

Keywords

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

ASJC Scopus subject areas

Sociology and Political Science
Public Administration
Marketing

Access to Document

10.1177/0095399712473984

Cite this

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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.",

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N2 - 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.

AB - 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.

KW - asymmetry of information

KW - bureaucrats’ incentives

KW - income tax assessment

KW - inequality

KW - street-level bureaucrats

UR - https://www.scopus.com/pages/publications/84959127116

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DO - 10.1177/0095399712473984

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

Abstract

UN SDGs

Keywords

ASJC Scopus subject areas

Access to Document

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