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Efficiency And Productivity Of Norwegian Tax Offices

Author

Listed:
  • Førsund, Finn R.

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

  • 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 applying Data Envelopment Efficiency analysis and a Malmquist productivity index. The estimates are biascorrected 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 than 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 efficient cost increase, efficient cost savings, inefficient cost savings and inefficient cost increase

Suggested Citation

  • Førsund, Finn R. & Kittelsen, Sverre A.C & Lindseth, Frode, 2005. "Efficiency And Productivity Of Norwegian Tax Offices," Memorandum 29/2005, Oslo University, Department of Economics.
  • Handle: RePEc:hhs:osloec:2005_029
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    File URL: http://www.sv.uio.no/econ/english/research/unpublished-works/working-papers/pdf-files/2005/Memo-29-2005.pdf
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    References listed on IDEAS

    as
    1. Léopold Simar & Paul Wilson, 2000. "Statistical Inference in Nonparametric Frontier Models: The State of the Art," Journal of Productivity Analysis, Springer, pages 49-78.
    2. Forsund, Finn R & Hjalmarsson, Lennart, 1979. "Generalised Farrell Measures of Efficiency: An Application to Milk Processing in Swedish Dairy Plants," Economic Journal, Royal Economic Society, vol. 89(354), pages 294-315, June.
    3. Edvardsen, Dag Fjeld & Forsund, Finn R., 2003. "International benchmarking of electricity distribution utilities," Resource and Energy Economics, Elsevier, vol. 25(4), pages 353-371, October.
    4. Finn Førsund & Lennart Hjalmarsson, 2004. "Are all Scales Optimal in DEA? Theory and Empirical Evidence," Journal of Productivity Analysis, Springer, pages 25-48.
    5. Simar, Leopold & Wilson, Paul W., 2007. "Estimation and inference in two-stage, semi-parametric models of production processes," Journal of Econometrics, Elsevier, vol. 136(1), pages 31-64, January.
    6. Finn Førsund & Lennart Hjalmarsson, 2004. "Are all Scales Optimal in DEA? Theory and Empirical Evidence," Journal of Productivity Analysis, Springer, pages 25-48.
    7. Léopold Simar & Paul W. Wilson, 1998. "Sensitivity Analysis of Efficiency Scores: How to Bootstrap in Nonparametric Frontier Models," Management Science, INFORMS, pages 49-61.
    8. Caves, Douglas W & Christensen, Laurits R & Diewert, W Erwin, 1982. "The Economic Theory of Index Numbers and the Measurement of Input, Output, and Productivity," Econometrica, Econometric Society, vol. 50(6), pages 1393-1414, November.
    9. Léopold Simar & Paul W. Wilson, 1998. "Sensitivity Analysis of Efficiency Scores: How to Bootstrap in Nonparametric Frontier Models," Management Science, INFORMS, pages 49-61.
    10. Edvardsen, Dag Fjeld & Føsund, Finn R. & Kittelsen, Sverre A.C., 2009. "Far out or alone in the crowd: Classification of selfevaluators in DEA," HERO On line Working Paper Series 2003:7, Oslo University, Health Economics Research Programme.
    11. R. D. Banker & A. Charnes & W. W. Cooper, 1984. "Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis," Management Science, INFORMS, pages 1078-1092.
    12. Rajiv D. Banker, 1993. "Maximum Likelihood, Consistency and Data Envelopment Analysis: A Statistical Foundation," Management Science, INFORMS, pages 1265-1273.
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    Citations

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    Cited by:

    1. Elena Villar Rubio & Pedro Enrique Barrilao González & Juan Delgado Alaminos, 2017. "Relative efficiency within a tax administration: The effects of result improvement," REVISTA FINANZAS Y POLÍTICA ECONÓMICA, UNIVERSIDAD CATOLICA DE COLOMBIA, vol. 9(1), pages 135-149, February.
    2. Eyckmans, Johan & Kverndokk, Snorre, 2010. "Moral concerns on tradable pollution permits in international environmental agreements," Ecological Economics, Elsevier, pages 1814-1823.
    3. Hanson, Torbjørn, 2016. "Efficiency and productivity in the operational units of the armed forces: A Norwegian example," International Journal of Production Economics, Elsevier, vol. 179(C), pages 12-23.
    4. Finn Førsund & Dag Edvardsen & Sverre Kittelsen, 2015. "Productivity of tax offices in Norway," Journal of Productivity Analysis, Springer, pages 269-279.
    5. Daniel Artana & Sebastián Auguste & Marcela Cristini & Cynthia Moskovits & Ivana Templado, 2012. "Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina," IDB Publications (Working Papers) 3887, Inter-American Development Bank.

    More about this item

    Keywords

    Tax office; productivity; efficiency; scale efficiency; DEA; bootstrap;

    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

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