Taxing experiences: theorizing negative incidents at the frontlines
基于1302份荷兰和比利时税务官员的负面经历描述，构建了一个跨学科理论框架，将一线负面事件分为公民攻击、面对悲剧、职业规范违反和支持缺失四类，揭示了非攻击事件的重要性及其影响差异。
Negative interactions with citizens can leave frontline workers stressed, anxious, and traumatized. Here, we construct a theoretically interdisciplinary framework for understanding frontline negative incidents that was thus far lacking. Drawing from 1302 descriptions of Dutch and Belgian frontline tax officials' most negative experience with citizens, we identify four overarching categories: citizen aggression, facing tragedy, violations of professional norms, and absence of support. We show the importance of non-aggression incidents and reveal how the nature, direction, and impact of these incidents differ and depend on workers' sense-making processes. We outline consequences for the study of frontline encounters and for public agencies.