Design and validation of a tax sustainability index

Jitka Janová, David Hampel and Danuše Nerudová

European Journal of Operational Research, 2019, vol. 278, issue 3, 916-926

Abstract: Increasingly, indexes serve not only as descriptive but also as true decision support tools with the potential to influence important policies. These policies, however, may fail if based on a misinterpreted or doubted index. While a thorough index validation could significantly improve this situation, such validation is scarcely provided by socioeconomic studies presenting new indexes. The present study bridges this gap by providing a thorough index validation in the general case when a newly designed index (i) defines a new sustainability entity and (ii) serves not only as a relative but also as an absolute measure.

Keywords: Operations research in government; Validation; Composite indicator; Tax sustainability; Decision support (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S037722171930387X
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:ejores:v:278:y:2019:i:3:p:916-926

DOI: 10.1016/j.ejor.2019.05.003

Access Statistics for this article

European Journal of Operational Research is currently edited by Roman Slowinski, Jesus Artalejo, Jean-Charles. Billaut, Robert Dyson and Lorenzo Peccati

More articles in European Journal of Operational Research from Elsevier
Bibliographic data for series maintained by Catherine Liu ().