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Productivity of Tax Offices in Norway

  • 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)

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File URL: https://www.sv.uio.no/econ/english/research/unpublished-works/working-papers/pdf-files/2009/Memo-14-2009.pdf
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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
Web page: http://www.oekonomi.uio.no/indexe.html
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  1. Léopold Simar & Paul W. Wilson, 1998. "Sensitivity Analysis of Efficiency Scores: How to Bootstrap in Nonparametric Frontier Models," Management Science, INFORMS, vol. 44(1), pages 49-61, January.
  2. Carlos Pestana Barros, 2005. "Performance measurement in tax offices with a stochastic frontier model," Journal of Economic Studies, Emerald Group Publishing, vol. 32(5), pages 497-510, October.
  3. SIMAR, Léopold & WILSON, Paul, 1996. "Estimating and bootstrapping malmquist indices," CORE Discussion Papers 1996060, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Thirtle, Colin, et al, 2000. "Size Does Matter: Technical and Scale Efficiency in Indian State Tax Jurisdictions," Review of Development Economics, Wiley Blackwell, vol. 4(3), pages 340-52, October.
  5. Helen Simpson, 2009. "Productivity In Public Services," Journal of Economic Surveys, Wiley Blackwell, vol. 23(2), pages 250-276, 04.
  6. Finn R. Førsund & Sverre A.C. Kittelsen & Frode Lindseth & Dag Fjeld Edvardsen, 2006. "The Tax Man Cometh - But is he Efficient?," National Institute Economic Review, National Institute of Economic and Social Research, vol. 197(1), pages 106-119, January.
  7. Førsund, Finn R. & Hjalmarsson, Lennart, 1978. "Generalized Farrell Measures of Efficiency: An Application to Milk Processing in Swedish Dairy Plants," Working Paper Series 17, Research Institute of Industrial Economics.
  8. Simar, L. & Wilson, P.W., 1999. "Statistical Inference in Nonparametric Frontier Models: the State of the Art," Papers 9904, Catholique de Louvain - Institut de statistique.
  9. Tulkens, Henry & Vanden Eeckaut, Philippe, 1995. "Non-parametric efficiency, progress and regress measures for panel data: Methodological aspects," European Journal of Operational Research, Elsevier, vol. 80(3), pages 474-499, February.
  10. Sheila M. Bird & Cox Sir David & Vern T. Farewell & Goldstein Harvey & Holt Tim & Smith Peter C., 2005. "Performance indicators: good, bad, and ugly," Journal of the Royal Statistical Society Series A, Royal Statistical Society, vol. 168(1), pages 1-27.
  11. 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.
  12. Rajiv D. Banker, 1993. "Maximum Likelihood, Consistency and Data Envelopment Analysis: A Statistical Foundation," Management Science, INFORMS, vol. 39(10), pages 1265-1273, October.
  13. Charnes, A. & Cooper, W. W. & Rhodes, E., 1978. "Measuring the efficiency of decision making units," European Journal of Operational Research, Elsevier, vol. 2(6), pages 429-444, November.
  14. Pastor, Jesus T. & Lovell, C.A. Knox, 2005. "A global Malmquist productivity index," Economics Letters, Elsevier, vol. 88(2), pages 266-271, August.
  15. Li, Sung-ko & Cheng, Yuk-shing, 2007. "Solving the puzzles of structural efficiency," European Journal of Operational Research, Elsevier, vol. 180(2), pages 713-722, July.
  16. R. D. Banker & A. Charnes & W. W. Cooper, 1984. "Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis," Management Science, INFORMS, vol. 30(9), pages 1078-1092, September.
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