Measuring and Explaining the Productive Efficiency of Tax Offices. a Non-Parametric Best Practice Frontier Approach

W. Moesen and A. Persoon

Review of Business and Economic Literature, 2002, vol. XLVII, issue 3, 399-416

Abstract: In this paper we mimic an engineeriilg approach to the "production" of tax offices. Essentially one dominant physical input (labour) is converted into heterogeneous non-monetary outputs such as theNumber of audited returns with a different degree of complexity. Productive efficiency is evaluated against a best practice frontier using the non-parametric Free Disposal (FDH) method and Data Envelopment Analysis (DEA). We first calculate efficiency measures for 289 regional tax offices, responsible for the personal income tax in Belgium. Next we explain the differences in efficiency scores in terms of characteristics related to managerial skills/culture and organizational structures.

Date: 2002-03
References: Add references at CitEc
Citations: View citations in EconPapers (21)

Downloads: (external link)
https://lirias.kuleuven.be/bitstream/123456789/121 ... 68_ReBEL_2002_03.pdf

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:ete:revbec:20020306

Access Statistics for this article

More articles in Review of Business and Economic Literature from KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature Contact information at EDIRC.
Bibliographic data for series maintained by library EBIB ().