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The Tax Man Cometh - but is he Efficient?

Sammendrag

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.

Om publikasjonen

Forfattere:

Førsund, Finn R., Sverre A.C. Kittelsen, Frode Lindseth, and Dag Fjeld Edvardsen

År:

2006

Tidsskrift:

National Institute Economic Review

Serie:

Vitenskapelige tidskrift

JEL:

C60, D24, L89

Nøkkelord:

Tax office; Productivity; Efficiency; Scale efficiency; DEA; Bootstrap

Prosjekt:

2413 - Produktivitet i skatteetaten - hovedprosjekt

Kontakt:

f.r.forsund@econ.uio.no

Finansiering:

Directorate of Taxes