The Tax Man Cometh - but is he Efficient?
Authors:
Førsund, Finn R., Sverre A.C. Kittelsen, Frode Lindseth, and Dag Fjeld Edvardsen
Year:
2006
Reference:
National Institute Economic Review
197: 106-119.Summary
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 bias-corrected 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 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: productivity improving cost increase, productivity improving cost savings, productivity decreasing cost savings and productivity decreasing cost increase.
JEL:
C60, D24, L89
Keywords:
Tax office; Productivity; Efficiency; Scale efficiency; DEA; Bootstrap
Project:
Oppdragsgiver: SkattedirektoratetOppdragsgivers prosjektnr.:
Frisch prosjekt: 2413 - Productivity studies in the Norwegian Tax Administration
Contact:
f.r.forsund@econ.uio.no
Financing:
Directorate of Taxes