EFFICIENCY AND PRODUCTIVITY OF NORWEGIAN TAX OFFICES

Finn R. Førsund, Sverre A.C. Kittelsen and Frode Lindseth ()
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Frode Lindseth: The Norwegian Directorate of Taxes, http://www.skatteetaten.no/Templates/Emne.aspx?id=7429

No 29/2005, Memorandum from Oslo University, Department of Economics

Abstract: 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 biascorrected 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 than 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 efficient cost increase, efficient cost savings, inefficient cost savings and inefficient cost increase

Keywords: Tax office; productivity; efficiency; scale efficiency; DEA; bootstrap (search for similar items in EconPapers)
JEL-codes: C60 D24 L89 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-eff
Date: 2005-11-14
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Published in National Institute Economic Review, 2006, pages 106-119.

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