Productivity of Tax Offices in Norway
AbstractThe 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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Bibliographic InfoPaper provided by Oslo University, Department of Economics in its series Memorandum with number 14/2009.
Length: 29 pages
Date of creation: 30 Jun 2009
Date of revision:
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
Web page: http://www.oekonomi.uio.no/indexe.html
More information through EDIRC
Tax office; Malmquist productivity index; DEA; bootstrap;
Find related papers by JEL classification:
- C60 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - General
- D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor 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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- TorbjÃ¸rn, Hanson, 2012. "Efficiency and Productivity in the Operational Units of the Armed Forces," Memorandum, Oslo University, Department of Economics 07/2012, Oslo University, Department of Economics.
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