The Tax Man Cometh - but is he Efficient?
Forfattere:
Førsund, Finn R., Sverre A.C. Kittelsen, Frode Lindseth, and Dag Fjeld Edvardsen
År:
2006
Referanse:
National Institute Economic Review
197: 106-119.Sammendrag (engelsk)
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.
Nøkkelord:
Tax office; Productivity; Efficiency; Scale efficiency; DEA; Bootstrap
JEL:
C60, D24, L89
Prosjekt info:
Oppdragsgiver: SkattedirektoratetOppdragsgivers prosjektnr.:
Frisch prosjekt: 2413 - Produktivitet i skatteetaten - hovedprosjekt
Kontakt:
f.r.forsund@econ.uio.no
Finansiering:
Directorate of Taxes