Recent public administration research has emphasised that governments’ growing use of market-like arrangements has massive consequences for public employees. This study explores the impact of service outsourcing on the work attitudes of public employees who still remain in their workplace using the case of the Internal Revenue Service (IRS) which outsourced the collection of delinquent tax debts. Relying on quasi-experimental analyses along with six years of data from the Federal Employee Viewpoint Survey from 2013 to 2018, this study offers evidence that outsourcing services negatively affect employee job satisfaction. This study also found that both supervisors and line employees present similar levels of job satisfaction after the outsourcing practice while theoretical arguments anticipate differing levels of reactions between the two groups of employees.

最近的公共管理研究强调，政府越来越多地使用类似市场的安排会对公共雇员产生巨大影响。本研究以内部税收服务（IRS）为例，探讨了服务外包对仍留在工作场所中的公职人员的工作态度的影响，该公司将拖欠的税收债务外包。依靠准实验分析以及2013年至2018年联邦雇员观点调查的六年数据，该研究提供了证据表明外包服务会对雇员的工作满意度产生负面影响。