The Tax Man Cometh - but is he Efficient?
Førsund, Finn R., Sverre A.C. Kittelsen, Frode Lindseth, and Dag Fjeld Edvardsen
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.
C60, D24, L89
Tax office; Productivity; Efficiency; Scale efficiency; DEA; Bootstrap
Frisch prosjekt: 2413 - Productivity studies in the Norwegian Tax Administration
Directorate of Taxes