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Productivity of Tax Offices in Norway

Author

Listed:
  • 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)

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.

Suggested Citation

  • Førsund, Finn R. & Edvardsen, Dag Fjeld & Kittelsen, Sverre A. C, & Lindseth, Frode, 2009. "Productivity of Tax Offices in Norway," Memorandum 14/2009, Oslo University, Department of Economics.
  • Handle: RePEc:hhs:osloec:2009_014
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    File URL: https://www.sv.uio.no/econ/english/research/unpublished-works/working-papers/pdf-files/2009/Memo-14-2009.pdf
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    References listed on IDEAS

    as
    1. 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.
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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. Ann Veiderpass, 2015. "Foreign aid and productivity," Journal of Productivity Analysis, Springer, pages 249-258.
    4. Torbjørn, Hanson, 2012. "Efficiency and Productivity in the Operational Units of the Armed Forces," Memorandum 07/2012, Oslo University, Department of Economics.
    5. Finn Førsund & Dag Edvardsen & Sverre Kittelsen, 2015. "Productivity of tax offices in Norway," Journal of Productivity Analysis, Springer, pages 269-279.
    6. repec:lrk:eeaart:35_3_11 is not listed on IDEAS

    More about this item

    Keywords

    Tax office; Malmquist productivity index; 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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