Taxing experiences: theorizing negative incidents at the frontlines.

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.