The Tax Man Cometh - But is he Efficient?
AbstractThe performance of local tax offices of Norway is studied over a three-year period applying Data Envelopment Efficiency analysis and a Malmquist productivity index. The estimates are bias-corrected using a bootstrap approach recently developed for DEA models. The results show that bias correction and the construction of confidence intervals give a quite different picture without bootstrapping. A set of best practice offices is identified for future work on finding explanations for good performance. The productivity development of individual offices is classified into the four categories: productivity improving cost increase, productivity improving cost savings, productivity decreasing cost savings and productivity decreasing cost increase.
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Bibliographic InfoArticle provided by National Institute of Economic and Social Research in its journal National Institute Economic Review.
Volume (Year): 197 (2006)
Issue (Month): 1 (January)
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Tax office; Productivity; Efficiency; Scale efficiency; DEA; Bootstrap;
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- José Manuel Cordero Ferrera & Francisco Pedraja Chaparro & Javier Salinas Jiménez, 2009. "Efficiency measurement in the Spanish cadastral units through DEA," Working Papers 2009/35, Institut d'Economia de Barcelona (IEB).
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- Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012.
"The Costs of VAT: A Review of the Literature,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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