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How environmental factors impact tax service efficiency in Castilla y León

Author

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  • Blanca Avellón Naranjo

    (Universidad de Valladolid, Segovia – España)

Abstract

This paper analyses the tax administration of the nine delegations in Castilla y León, Spain, for the period 2004 to 2016. A three-stage model is used, combining nonparametric data envelopment analysis with Logit regression with bootstrap. We thus provide a feasible solution to draw inferences using a robust regression model on efficiency, which determines those environmental factors that prove to be relevant; namely, population and GDP. With these, we adjust inputs to achieve environmentally adjusted efficiency, which was comparable among delegations.

Suggested Citation

  • Blanca Avellón Naranjo, 2023. "How environmental factors impact tax service efficiency in Castilla y León," Revista de Economía y Finanzas (REyF), Asociación Cuadernos de Economía, vol. 1(1), pages 19-36, Enero.
    • Handle: RePEc:cud:journ2:v:1:y:2023:i:1:p:19-36
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    File URL: https://reveyf.es/index.php/REyF/article/view/332/150
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    More about this item

    Keywords

    Technical efficiency; Regional tax administration; Data envelopment analysis (DEA); Logit regression; Mann-Whitney U Test;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • C25 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions; Probabilities
    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis

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