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Productivity of Tax Offices in Norway

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Author Info

  • Førsund, Finn R.

    ()
    (Dept. of Economics, University of Oslo)

  • Edvardsen, Dag Fjeld

    (SINTEF Building and Infrastructure,)

  • Kittelsen, Sverre A. C,

    (Ragnar Frisch Centre for Economic Research)

  • Lindseth, Frode

    (The Norwegian Directorate of Taxes)

Abstract

The performance of local tax offices of Norway is studied over a three-year period using Data Envelopment Efficiency analysis and calculating Malmquist productivity indices. One input, labour, is used, and six output categories of the main service activities carried out by tax offices are specified. A bootstrap approach recently developed for DEA models is applied to establish confidence intervals for the individual indices enabling an identification of units that have either significant productivity decline or growth, or no change. A specially developed graphic display gives a visual test and grouping into the three possible categories. Looking at change in labour use and productivity change together the productivity development of individual offices is classified into the four categories efficient labour increase, efficient labour savings, inefficient labour savings and inefficient labour increase.

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File URL: https://www.sv.uio.no/econ/english/research/unpublished-works/working-papers/pdf-files/2009/Memo-14-2009.pdf
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Bibliographic Info

Paper provided by Oslo University, Department of Economics in its series Memorandum with number 14/2009.

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Length: 29 pages
Date of creation: 30 Jun 2009
Date of revision:
Handle: RePEc:hhs:osloec:2009_014

Contact details of provider:
Postal: Department of Economics, University of Oslo, P.O Box 1095 Blindern, N-0317 Oslo, Norway
Phone: 22 85 51 27
Fax: 22 85 50 35
Email:
Web page: http://www.oekonomi.uio.no/indexe.html
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Related research

Keywords: Tax office; Malmquist productivity index; DEA; bootstrap;

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Cited by:
  1. Torbjørn, Hanson, 2012. "Efficiency and Productivity in the Operational Units of the Armed Forces," Memorandum 07/2012, Oslo University, Department of Economics.

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