Productivity of Tax Offices in Norway

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Productivity of Tax Offices in Norway

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)

Additional information is available for the following registered author(s):

Sverre A.C. Kittelsen

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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Publisher 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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Find related papers by JEL classification:
C60 - Mathematical and Quantitative Methods - - Mathematical Methods and Programming - - - General
D24 - Microeconomics - - Production and Organizations - - - Production; Capital and Total Factor Productivity; Capacity
L89 - Industrial Organization - - Industry Studies: Services - - - Other

This paper has been announced in the following NEP Reports:

NEP-ALL-2009-09-11 (All new papers)
NEP-EFF-2009-09-11 (Efficiency & Productivity)
NEP-PBE-2009-09-11 (Public Economics)

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This page was last updated on 2009-11-26.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.